Add to ORKGEmployee stock options are commonly used by companies to attract and motivate employees, in the hope of aligning employees’ interests with the shareholders. However, past researches have found mixed reactions from investors with regards to the disclosed stock option expense under SFAS No. 123. This paper seeks to address the value relevance of stock option expense and how it may be affected by corporate governance
Employee stock option plans are unique and considerably different from cash compensation. Employee s...
Firms often compensate executives with stock options when empirical studies find that these contract...
AbstractTheoretically, executive stock options align managers’ and shareholders’ interests. However,...
Employee stock options are commonly used by companies to attract and motivate employees, in the hope...
The objective of this research paper is to establish the relationship between the employee stock opt...
With the demise of corporate powerhouses such as Enron and WorldCom, the accounting profession has b...
This paper examines the roots of the abuse of stock options, finding it centered on a principal/agen...
This study employs pro-forma company footnote disclosures to assess the value-relevance of employee ...
This paper examines the market valuation of employee stock option expenses recognized by using the f...
The Financial Accounting Standards Board (FASB) has issued a long-anticipated rule that stock option...
The financial theory of the firm is based on the belief that managers act in the interest of their c...
Stock options have become an increasingly important component of executive compensation. One of the ...
The accounting treatment of stock options issued to employees, not just those options issued to top...
This study investigates market reaction to SFAS 123 Revised, “Share Based Payment,” which requires c...
This paper analyzes company disclosures of CEO stock option values in compliance with the SEC’s regu...
Employee stock option plans are unique and considerably different from cash compensation. Employee s...
Firms often compensate executives with stock options when empirical studies find that these contract...
AbstractTheoretically, executive stock options align managers’ and shareholders’ interests. However,...
Employee stock options are commonly used by companies to attract and motivate employees, in the hope...
The objective of this research paper is to establish the relationship between the employee stock opt...
With the demise of corporate powerhouses such as Enron and WorldCom, the accounting profession has b...
This paper examines the roots of the abuse of stock options, finding it centered on a principal/agen...
This study employs pro-forma company footnote disclosures to assess the value-relevance of employee ...
This paper examines the market valuation of employee stock option expenses recognized by using the f...
The Financial Accounting Standards Board (FASB) has issued a long-anticipated rule that stock option...
The financial theory of the firm is based on the belief that managers act in the interest of their c...
Stock options have become an increasingly important component of executive compensation. One of the ...
The accounting treatment of stock options issued to employees, not just those options issued to top...
This study investigates market reaction to SFAS 123 Revised, “Share Based Payment,” which requires c...
This paper analyzes company disclosures of CEO stock option values in compliance with the SEC’s regu...
Employee stock option plans are unique and considerably different from cash compensation. Employee s...
Firms often compensate executives with stock options when empirical studies find that these contract...
AbstractTheoretically, executive stock options align managers’ and shareholders’ interests. However,...