The effect of capital market pressures on the association between R&D spending and CEO option compensation

Author:

Cao Jian,Laksmana Indrarini

Publisher

Springer Science and Business Media LLC

Subject

Finance,General Business, Management and Accounting,Accounting

Reference57 articles.

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2. Baber W, Fairfield P, Haggard J (1991) The effect of concern about reported income on discretionary spending decisions: the case of research and development. Account Rev 66(4):818–829

3. Baber W, Janakiraman S, Kang S (1996) Investment opportunities and the structure of executive compensation. J Account Econ 21(3):297–318. doi: 10.1016/0165-4101(96)00421-1

4. Bar-Gill O, Bebchuk LA (2003) Misreporting corporate performance. Harvard law and economics discussion paper. Available at SSRN. http://ssrn.com/abstract=354141 or doi: 10.2139/ssrn.354141

5. Barth ME, Elliott JA, Finn MW (1999) Market rewards associated with patterns of increasing earnings. J Account Res 37(2):387–413. doi: 10.2307/2491414

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