The Unintended Effects of Financial Accounting Standard 123R on Stock Repurchase and Dividend Activity
Author:
Affiliation:
1. The University of Memphis, USA
2. Florida Atlantic University, Boca Raton, USA
Publisher
SAGE Publications
Subject
Economics, Econometrics and Finance (miscellaneous),Finance,Accounting
Link
http://journals.sagepub.com/doi/pdf/10.1177/0148558X17721087
Reference46 articles.
1. Firms' Voluntary Recognition of Stock-Based Compensation Expense
2. Do firms understate stock option-based compensation expense disclosed under SFAS 123?
3. Does Recognition versus Disclosure Matter? Evidence from Value-Relevance of Banks' Recognized and Disclosed Derivative Financial Instruments
4. Option Acceleration in Response to SFAS No. 123(R)
5. Why do pro forma and Street earnings not reflect changes in GAAP? Evidence from SFAS 123R
Cited by 8 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. Exploring the connections: Dividend announcements, stock market returns, and major sporting events;Review of Quantitative Finance and Accounting;2024-04-15
2. Limited attention to detail in financial markets: Evidence from reduced-form and structural estimation;Journal of Financial Economics;2024-04
3. Analisa Siklus Akuntansi pada Bank Sampah untuk Mengetahui Alur Akuntansi yang Diterapkan (Studi pada Bank Sampah Cangkringan Berseri, Desa Cangkringsari RS. 3, Kecamatan Sukodono Kabupaten Sidoarjo);Innovative Technologica: Methodical Research Journal;2024-01-08
4. Managerial Overconfidence and Dividend Stickiness;Journal of Accounting, Auditing & Finance;2023-02-15
5. The effects of SFAS 123R on earnings management;Journal of Corporate Accounting & Finance;2022-09-09
1.学者识别学者识别
2.学术分析学术分析
3.人才评估人才评估
"同舟云学术"是以全球学者为主线，采集、加工和组织学术论文而形成的新型学术文献查询和分析系统，可以对全球学者进行文献检索和人才价值评估。用户可以通过关注某些学科领域的顶尖人物而持续追踪该领域的学科进展和研究前沿。经过近期的数据扩容，当前同舟云学术共收录了国内外主流学术期刊6万余种，收集的期刊论文及会议论文总量共计约1.5亿篇，并以每天添加12000余篇中外论文的速度递增。我们也可以为用户提供个性化、定制化的学者数据。欢迎来电咨询！咨询电话：010-8811{复制后删除}0370
www.globalauthorid.com
TOP
Copyright © 2019-2024 北京同舟云网络信息技术有限公司 京公网安备11010802033243号 京ICP备18003416号-3