Evaluation of the IASB's Proposed Accounting and Disclosure Requirements for Share-Based Payment-Reference-Cited by-同舟云学术

Evaluation of the IASB's Proposed Accounting and Disclosure Requirements for Share-Based Payment

Published:2004-03-01 Issue:1 Volume:18 Page:65-76
ISSN:0888-7993
Container-title:Accounting Horizons
language:en
Short-container-title:

Author:

Publisher

American Accounting Association

Subject

Accounting

Link

http://meridian.allenpress.com/accounting-horizons/article-pdf/18/1/65/1343260/acch_2004_18_1_65.pdf

Reference37 articles.

1. Recognition versus Disclosure in the Oil and Gas Industry

2. CEO stock option awards and the timing of corporate voluntary disclosures

3. - M. Barth, and R. Kasznik. 2002a. Do firms manage stock-based compensation expense disclosed under SFAS 123? Unpublished paper, Stanford University.

4. - and - 2002b. SFAS 123 stock-based compensation expense and equity market values. Unpublished paper, Stanford University.

Cited by 15 articles. 订阅此论文施引文献订阅此论文施引文献，注册后可以免费订阅5篇论文的施引文献，订阅后可以查看论文全部施引文献

1. Fixing diluted earnings per share: Recognising the dilutive effects of employee stock options;Accounting & Finance;2022-02-21

2. Equity Versus Liabilities Debate, in the Context of Accounting for Employee Share Options;Australian Accounting Review;2021-04-13

3. Financial reporting for employee stock options: liabilities or equity?;Review of Accounting Studies;2013-06-13

4. A Multi-Issue/Multi-Period Analysis of the Geographic Diversity of IASB Comment Letter Participation;Accounting in Europe;2013-06

5. The academic community’s participation in global accounting standard-setting;Research in Accounting Regulation;2011-04