Investor perception of managerial discretion in valuing stock options: an empirical examination
Author:
Publisher
Springer Science and Business Media LLC
Subject
Finance,General Business, Management and Accounting,Accounting
Link
http://link.springer.com/content/pdf/10.1007/s11156-015-0518-0.pdf
Reference66 articles.
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3. Aboody D, Barth ME, Kasznik R (2004b) Firms’ voluntary recognition of stock-based compensation expense. J Account Res 42(2):123–150
4. Aboody D, Barth ME, Kasznik R (2006) Do firms understate stock-based compensation expense disclosed under SFAS 123? Rev Account Stud 11(4):429–461
5. Alford AW, Boatsman JR (1995) Predicting long-term stock return volatility: implications for accounting and valuation of equity derivatives. Account Rev 70(4):599–618
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