The Economic Consequences of Recognition Versus Disclosure: Evidence from Employee Stock Options

Keywords

Business, Stock (firearms), Actuarial science, Accounting, Geography

References

• The Effects of Financial Reporting Costs on the Use of Employee Stock Options.Steven R. Matsunaga — 1995
• Accounting for Stock-Based CompensationLynn Piasecki — 2003
• Economic consequences of accounting standards: The lease disclosure rule changeEugene A. Imhoff, Jacob K. Thomas — 1988
• The Use of Equity Grants to Manage Optimal Equity Incentive LevelsJohn E. Core, Wayne R. Guay — 1999
• Stock price reaction and value relevance of recognition versus disclosure: the case of stock-based compensationHassan Espahbodi, Pouran Espahbodi, Zabihollah Rezaee — 2002
• Required Disclosures in Financial ReportsKatherine Schipper — 2007
• Recognition versus disclosure in the oil and gas industryDavid Aboody — 1996
• Accounting earnings and top executive compensationRichard G. Sloan — 1993
• Does Recognition Versus Disclosure Matter? Evidence from Value-Relevance of Banks' Recognized and Disclosed Derivative Financial InstrumentsAnwer S. Ahmed, Emre Kılıç, Gerald J. Lobo — 2004
• The importance of accounting changes in debt contracts: the cost of flexibility in covenant calculationsAnne Beatty, K. Ramesh, Joseph Weber — 2002
• The Role of Accounting in the Design of CEO Equity CompensationMary Ellen Carter, Luann J. Lynch, İrem Tuna — 2007
• Do Corporations Award CEO Stock Options EffectivelyDavid Yermack — 1995
• Comprehensive income reporting and analysts' valuation judgmentsD. Eric Hirst, Patrick E. Hopkins — 1998
• Market Effects of Recognition and DisclosureMary E. Barth, Greg Clinch, Toshi Shibano — 2003
• Stock Option Plans for Non-Executive EmployeesWayne R. Guay, John E. Core — 2001
• Limited Attention, Information Disclosure, and Financial ReportingDavid Hirshleifer, Siew Hong Teoh — 2003
• Firms' Voluntary Recognition of Stock-Based Compensation ExpenseRon Kasznik, Mary E. Barth, David Aboody — 2003
• The Growth of Executive PayLucian A. Bebchuk, Yaniv Grinstein — 2005
• The Economic Implications of Corporate Financial ReportingJohn R. Graham, Campbell R. Harvey, Shivaram Rajgopal — 2005
• Managing Stock Option Expense: The Manipulation of Option-Pricing Model Assumptions*Derek Johnston — 2006

Cited by

• The impact if IFRS2 on Employee Stock option grantsP. Beslic — 2010
• Assessing the Financial Reporting Consequences of Conversion to IFRS: The Case of Equity-Based CompensationMary Lea McAnally, Sean T. McGuire, Connie D. Weaver — 2010
• Does Accounting Treatment of Share‐based Payments Impact Performance Measures for Banks?Alaa Alhaj-Ismail, Sami Adwan, John Stittle — 2018
• The Impact of Regulation on Executive Compensation: IRC Section 162(m) and the Unexpected Exclusion of CFOsSteven Balsam, John H. Evans, Amy J. N. Yurko — 2018
• Another Consequence of SFAS 123R: Equity Compensation to Retirement Eligible CEOsSteven Balsam, Ki Kyung Song — 2019

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