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The Valuation Implications of Employee Stock Option Accounting for Profitable Computer Software Firms

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2013Value relevance of human capital information121 cited

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2003Accounting for Employee Stock Options114 cited

2009Agency problems and audit fees: further tests of the free cash flow hypothesis105 cited

2006Employee Stock Option Fair‐Value Estimates: Do Managerial Discretion and Incentives Explain Accuracy?*91 cited

2006Market performance impacts of human capital disclosures86 cited

2007Fair Value Accounting for Financial Instruments: Some Implications for Bank Regulation85 cited

2004SFAS 123 Stock-Based Compensation Expense and Equity Market Values84 cited

2007Implications of Components of Income Excluded from Pro Forma Earnings for Future Profitability and Equity Valuation77 cited

2020Are Online Job Postings Informative to Investors?67 cited

2006Which approach to accounting for employee stock options best reflects market pricing?63 cited

2001The Internet Downturn: Finding Valuation Factors in Spring 200056 cited

2008The Effects of Employee Stock Options on Credit Ratings52 cited

2010Do Investors Understand Really Dirty Surplus?47 cited

2011The Valuation Differences Between Stock Option and Restricted Stock Grants for US Firms43 cited

2006On the “essential condition” of intellectual capital: labour!42 cited

2013The valuation and reliability implications of FIN 46 for synthetic lease liabilities38 cited