Preemption of compliance costs and the voluntary adoption of SFAS No. 123(R)

ISSN： 1985-2517

Source： Journal of Financial Reporting and Accounting, Vol.12, Iss.1, 2014-07, pp. : 2-20

Disclaimer: Any content in publications that violate the sovereignty, the constitution or regulations of the PRC is not accepted or approved by CNPIEC.

Previous Menu Next

Related content

SFAS No. 123R: the controversy and its economic consequences

By Schroeder Richard Schauer David A.

Managerial Auditing Journal, Vol. 23, Iss. 3, 2008-03 ,pp. : 295-306

Emerald Group Publishing Ltd

Access to resources Recommend Favorite

The effect of SFAS No. 123(R) on executive incentive pay

By Mohan Nancy Ainina M. Fall

International Journal of Accounting and Information Management, Vol. 20, Iss. 3, 2012-07 ,pp. : 282-299

Emerald Group Publishing Ltd

Access to resources Recommend Favorite

Stock option expense management after SFAS 123R

By Efendi Jap Ho Li-Chin Jennifer Tsay Jeffrey J. Zhang Yu

Review of Accounting and Finance, Vol. 13, Iss. 3, 2014-08 ,pp. : 210-231

Emerald Group Publishing Ltd

Access to resources Recommend Favorite

Adoption of and compliance with IFRS in developing countries

By Samaha Khaled Khlif Hichem

Journal of Accounting in Emerging Economies, Vol. 6, Iss. 1, 2016-02 ,pp. : 33-49

Emerald Group Publishing Ltd

Access to resources Recommend Favorite

Do firms understate stock option-based compensation expense disclosed under SFAS 123?

By Aboody David Barth Mary Kasznik Ron

Review of Accounting Studies, Vol. 11, Iss. 4, 2006-12 ,pp. : 429-461

Springer Publishing Company

Access to resources Recommend Favorite