Equity Versus Liabilities Debate, in the Context of Accounting for Employee Share Options-Reference-Cited by-同舟云学术

Equity Versus Liabilities Debate, in the Context of Accounting for Employee Share Options

Published:2021-04-13 Issue:4 Volume:31 Page:286-306
ISSN:1035-6908
Container-title:Australian Accounting Review
language:en
Short-container-title:Australian Accounting Review

Author:

Wallington Craig¹,Marques Gary²^ORCID,Maroun Warren²^ORCID

Affiliation:

1. Bain & Company

2. University of the Witwatersrand

Publisher

Wiley

Subject

Accounting

Link

https://onlinelibrary.wiley.com/doi/pdf/10.1111/auar.12336

Reference58 articles.

1. Firms' Voluntary Recognition of Stock-Based Compensation Expense

2. SFAS No. 123 Stock-Based Compensation Expense and Equity Market Values

3. Accounting Standards Board of Japan2008 Comment Letter CL 40 Received on Discussion Paper on Financial Instruments with Characteristics of Equity. Available at:http://www.ifrs.org/Current‐Projects/IASB‐Projects/Liabilities‐and‐Equity/Discussion‐Paper‐and‐Comment‐Letters/Comment‐Letters/Documents/DPcommentASBJ080825.pdf accessed: 15 December 2013.

4. Beyond Neopositivists, Romantics, and Localists: A Reflexive Approach to Interviews in Organizational Research

5. Accounting for Employee Stock Options: What Can We Learn from the Market's Perceptions?

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