Recognition versus Disclosure of Stock Option Compensation: An Analysis of Judgements and Decisions of Nonprofessional Investors/CONSTATER OU PRÉSENTER PAR VOIE DE NOTE LA RÉMUNÉRATION SOUS FORME D'OPTIONS D'ACHAT D'ACTIONS : UNE ANALYSE DES JUGEMENTS ET DES DÉCISIONS DES INVESTISSEURS NON PROFESSIONNELS-Reference-Cited by-同舟云学术

Recognition versus Disclosure of Stock Option Compensation: An Analysis of Judgements and Decisions of Nonprofessional Investors/CONSTATER OU PRÉSENTER PAR VOIE DE NOTE LA RÉMUNÉRATION SOUS FORME D'OPTIONS D'ACHAT D'ACTIONS : UNE ANALYSE DES JUGEMENTS ET DES DÉCISIONS DES INVESTISSEURS NON PROFESSIONNELS

Published:2006-10-01 Issue:2 Volume:5 Page:147-179
ISSN:1499-8653
Container-title:Canadian Accounting Perspectives
language:
Short-container-title:Canadian Accounting Perspectives

Author:

BELZILE RÉJEAN,FORTIN ANNE,VIGER CHANTAL

Publisher

Wiley

Subject

Accounting

Reference98 articles.

1. Zhou, X. 2000. CEO pay, firm size, and corporate performance: Evidence from Canada. Canadian Journal of Economics 33 (1): 213-51.

2. Aboody, D. 1996. Market valuation of employee stock options. Journal of Accounting and Economics 22 (1-3): 357-91.

3. Aboody, D., M. E. Barth, and R. Kasznik. 2004a. Firms' voluntary recognition of stock-based compensation expense. Journal of Accounting Research 42 (2): 123-50.

4. Aboody, D., M. E. Barth, and R. Kasznik. 2004b. SFAS no. 123 stock-based eompensation expense and equity market values. The Accounting Review 79 (2): 251-75.

5. American Accounting Association Financial Accounting Standards Committee (AAA FASC). 2004. Evaluation of the IASB's proposed accounting and disclosure requirements for share-based payment. Accounting Horizons 18 (1): 65-76.

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