Economic consequences of accounting for stock-based compensation

Journal of Accounting Research

Volumn 34, Issue SUPPL., 1996, Pages 1-20

  Dechow, Patricia M ^a   Hutton, Amy P ^b   Sloan, Richard G ^a  

^a UNIVERSITY OF PENNSYLVANIA   (United States)

^b HARVARD UNIVERSITY   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 14844330233     PISSN: 00218456     EISSN: None     Source Type: Journal    
DOI: 10.2307/2491422     Document Type: Article

References (15)

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3. BLACK, F., AND M. SCHOLES. "The Pricing of Options and Corporate Liabilities." Journal of Political Economy 31 (1973): 637-54.
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7. FINANCIAL ACCOUNTING STANDARDS BOARD. Exposure Draft: Accounting for Stock-Based Compensation. Stamford, Conn.: FASB, 1993.
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9. _. Statement of Financial Accounting Standards No. 123: Accounting for Stock-Based Compensation. Stamford, Conn.: FASB, 1995.
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13. MATSUNAGA, S. R. "The Effects of Financial Reporting Costs on the Use of Employee Stock Options." The Accounting Review 70 (1995): 1-26.
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15. SALATKA, W. "The Impact of SFAS No. 8 on Equity Prices of Early and Late Adopting Firms." Journal of Accounting and Economics 11 (1989): 35-69.