Add to ORKGDo mandated changes in accounting policy result in the reapportionment of executive equity compensation? This research addresses how accounting policy change motivated firms to substitute restricted stock awards (RSAs) and other equity compensation for ESOs. Firms that overweighted options in their compensation structure are shown to utilize the implementation of FAS 123R as a deadline to reduce ESOs. The evidence does not support that accelerating firms are managing option expense to minimize management option compensation costs
We document that firms can effectively retain executives by granting deferred equity pay. We show th...
The scope of this is paper is to provide new empirical evidence on the value relevance of employee s...
Purpose – The purpose of this paper is to address the concern about the impact of accounting r...
This study investigates market reaction to SFAS 123 Revised, “Share Based Payment,” which requires c...
We investigate the influence of stock option expense recognition on contract design, focusing on opt...
The escalating size of compensation packages to senior managers and investor disillusionment resulte...
The determinants of the dramatic increase in the use of employee stock options in the 1990s and the ...
This paper investigates the economic consequences of the mandatory adoption of International Financi...
After years of debate, employee stock option compensation expense is finally reported in published f...
[[abstract]]This paper focuses on the granted effect of executive stock option on earnings managemen...
This paper analyzes company disclosures of CEO stock option values in compliance with the SEC’s regu...
A Work Project, presented as part of the requirements for the Award of a Masters Degree in Finance f...
The scope of this is paper is to provide new empirical evidence on the value relevance of employee s...
In the last decade, firms have increasingly turned to offering employees options and restricted stoc...
Stock options represent an increasingly significant component of executive compensation. Theoretical...
We document that firms can effectively retain executives by granting deferred equity pay. We show th...
The scope of this is paper is to provide new empirical evidence on the value relevance of employee s...
Purpose – The purpose of this paper is to address the concern about the impact of accounting r...
This study investigates market reaction to SFAS 123 Revised, “Share Based Payment,” which requires c...
We investigate the influence of stock option expense recognition on contract design, focusing on opt...
The escalating size of compensation packages to senior managers and investor disillusionment resulte...
The determinants of the dramatic increase in the use of employee stock options in the 1990s and the ...
This paper investigates the economic consequences of the mandatory adoption of International Financi...
After years of debate, employee stock option compensation expense is finally reported in published f...
[[abstract]]This paper focuses on the granted effect of executive stock option on earnings managemen...
This paper analyzes company disclosures of CEO stock option values in compliance with the SEC’s regu...
A Work Project, presented as part of the requirements for the Award of a Masters Degree in Finance f...
The scope of this is paper is to provide new empirical evidence on the value relevance of employee s...
In the last decade, firms have increasingly turned to offering employees options and restricted stoc...
Stock options represent an increasingly significant component of executive compensation. Theoretical...
We document that firms can effectively retain executives by granting deferred equity pay. We show th...
The scope of this is paper is to provide new empirical evidence on the value relevance of employee s...
Purpose – The purpose of this paper is to address the concern about the impact of accounting r...