Disclosed Values of Option-Based Compensation - Incompetence, Deliberate Underreporting or the Use of Expected Option Life?

Author: Bechmann Ken   Hjortshøj Toke  

Publisher: Routledge Ltd

ISSN: 1468-4497

Source: European Accounting Review, Vol.18, Iss.3, 2009-09, pp. : 475-513

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Abstract