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Volumn 29, Issue 7-8, 2002, Pages 1007-1022

Accounting for option-based compensation: The economic cost approach

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EID: 10144240816     PISSN: 0306686X     EISSN: 14685957     Source Type: Journal    
DOI: 10.1111/1468-5957.00459     Document Type: Article
Times cited : (9)

References (14)
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  • 2
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  • 3
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  • 4
    • 0001948725 scopus 로고
    • Employee stock option accounting changes
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    • Ciccotello, C. and C. Grant (1995), 'Employee Stock Option Accounting Changes', Journal of Accountancy (January) pp. 72-76.
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    • Ciccotello, C.1    Grant, C.2
  • 5
    • 34247541935 scopus 로고
    • Accounting for stock-based compensation
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    • Financial Accounting Standards Board (1995), 'Accounting for Stock-based Compensation', Statement of Financial Accounting Standards 123 (New York, FASB).
    • (1995) Statement of Financial Accounting Standards 123
  • 6
    • 84909547607 scopus 로고
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    • (New York, FASB)
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  • 7
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    • Leverage, Risk-shifting incentives and stock-based compensation
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    • Harikumar, T.1
  • 8
    • 84977345685 scopus 로고
    • Resolving agency problems with external capital through options
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    • Haugen, R.1    Senbet, L.2
  • 9
    • 84993908989 scopus 로고
    • Top management compensation and capital structure
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    • (1993) Journal of Finance , vol.48 , pp. 949-973
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  • 11
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  • 12
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    • The FASB's conceptual framework and political support: The lesson from employee stock options
    • Mozes, H.A. (1998), 'The FASB's Conceptual Framework and Political Support: The Lesson from Employee Stock Options', Abacus, Vol 34, No. 2, pp. 141- 60.
    • (1998) Abacus , vol.34 , Issue.2 , pp. 141-160
    • Mozes, H.A.1
  • 13
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    • (March)
    • Pacter, P. (1994), 'FASB's Stock Option Accounting Proposal: Correcting a Serious Flaw', The CPA Journal (March), pp. 60-61.
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  • 14
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