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Disclosure versus recognition: the case of expensing stock options
16 references·1 citing·48 second hop
Disclosure versus recognition: the case of expensing stock options (2012)Disclosure versus recognition: the case o…Executive compensation (2008)Executive compensationThe Role of Accounting in the Design of CEO Equity Compensation (2007)The Role of Accounting in the…Required Disclosures in Financial Reports (2007)Required Disclosures in Finan…The Evolution of Stock Option Accounting: Disclosure, Voluntary Recognition, Mandated Recognition, and Management Disavowals (2006)The Evolution of Stock Option…Retracted: Recognition v. Disclosure, Auditor Tolerance for Misstatement, and the Reliability of Stock-Compensation and Lease Information (2006)Retracted: Recognition v. Dis…Does Recognition versus Disclosure Matter? Evidence from Value-Relevance of Banks' Recognized and Disclosed Derivative Financial Instruments (2006)Does Recognition versus Discl…Do firms understate stock option-based compensation expense disclosed under SFAS 123? (2006)Do firms understate stock opt…Recognition and Disclosure Reliability: Evidence from SFAS No. 106* (2004)Recognition and Disclosure Re…Firms' Voluntary Recognition of Stock‐Based Compensation Expense (2004)Firms' Voluntary Recognition …Corporate Governance and Equity Prices (2003)Corporate Governance and Equi…Empirical research on accounting choice (2001)Empirical research on account…Chapter 38 Executive compensation (1999)Chapter 38 Executive compensa…Industry costs of equity (1997)Industry costs of equityRecognition versus Disclosure in the Oil and Gas Industry (1996)Recognition versus Disclosure…Economic Consequences of Accounting for Stock-Based Compensation (1996)Economic Consequences of Acco…Job Market Signaling (1973)Job Market SignalingEconomic consequences of changes in the lease accounting standard: Evidence from Japan (2016)Economic consequences of chan…A Theory of Social Comparison Processes (1954)The Pricing of Options and Corporate Liabilities (1973)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Estimating the Value of Employee Stock Option Portfolios and Their Sensitivities to Price and Volatility (2002)Stock options for undiversified executives (2002)Equity Incentives and Earnings Management (2005)Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)The investment opportunity set and corporate financing, dividend, and compensation policies (1992)Accounting as simulacrum and hyperreality: perspectives on income and capital (2000)Lower Salaries and No Options? On the Optimal Structure of Executive Pay (2007)Market Reaction to Mandatory Nonfinancial Disclosure (2018)Earnings Management During Import Relief Investigations (1991)The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)On the use of instrumental variables in accounting research (2009)Characterizing Accounting Research (2010)Evidence that Market Participants Assess Recognized and Disclosed Items Similarly when Reliability is Not an Issue (2013)Gathering Data for Archival, Field, Survey, and Experimental Accounting Research (2016)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Cross-Section of Expected Stock Returns (1992)Common risk factors in the returns on stocks and bonds (1993)Multifactor Explanations of Asset Pricing Anomalies (1996)How do family ownership, control and management affect firm value? (2005)Does Corporate Social Responsibility Affect the Cost of Capital? 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(2009)The Impact of Corporate Sustainability on Organizational Processes and Performance (2014)Equilibrium in Competitive Insurance Markets: An Essay on the Economics of Imperfect Information (1976)Varieties of Capitalism (2001)Signaling Theory: A Review and Assessment (2010)The External Control of Organizations. (1978)Income Inequality in the United States, 1913-1998 (2003)Political turnover and economic performance: the incentive role of personnel control in China (2004)
this work references cited by second hop

References

  • 1973Job Market Signaling16,329 cited
  • 2003Corporate Governance and Equity Prices6,115 cited
  • 1997Industry costs of equity5,793 cited
  • 2008Executive compensation2,390 cited
  • 2001Empirical research on accounting choice1,764 cited
  • 1999Chapter 38 Executive compensation1,569 cited
  • 2006Does Recognition versus Disclosure Matter? Evidence from Value-Relevance of Banks' Recognized and Disclosed Derivative Financial Instruments377 cited
  • 1996Economic Consequences of Accounting for Stock-Based Compensation352 cited
  • 2007The Role of Accounting in the Design of CEO Equity Compensation291 cited
  • 2007Required Disclosures in Financial Reports221 cited
  • 2004Firms' Voluntary Recognition of Stock‐Based Compensation Expense214 cited
  • 2006Retracted: Recognition v. Disclosure, Auditor Tolerance for Misstatement, and the Reliability of Stock-Compensation and Lease Information153 cited
  • 1996Recognition versus Disclosure in the Oil and Gas Industry153 cited
  • 2006Do firms understate stock option-based compensation expense disclosed under SFAS 123?141 cited
  • 2004Recognition and Disclosure Reliability: Evidence from SFAS No. 106*133 cited

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  • 2006The Evolution of Stock Option Accounting: Disclosure, Voluntary Recognition, Mandated Recognition, and Management Disavowals105 cited
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    • 2016Economic consequences of changes in the lease accounting standard: Evidence from Japan12 cited