employee stock options

  1. J

    The accuracy of disclosures for complex estimates: Evidence from reported stock option fai

    Description In this study, we exploit the unique reporting requirements for employee stock options to provide large sample evidence on the accuracy of footnote disclosures related to a specific complex estimate, the fair value of options granted. We first document the frequency and magnitude of...
  2. J

    Market to book ratio and conditional conservatism firms voluntary expensing of employee

    Description This paper aims to examine the relationship between firms’ decisions to expense employee stock options (ESOs) under the voluntary period of Statement of Financial Accounting Standard No. 123 (SFAS 123) and their market-to-book (MTB-1) ratio and conditional conservatism. Conservatism...
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