Impact of employee stock options on cash flow

Financial Analysts Journal

Volumn 60, Issue 2, 2004, Pages 39-46

  Ciccotello, Conrad S ^a   Grant, C Terry ^b   Grant, Gerry H ^c  

^a GEORGIA STATE UNIVERSITY   (United States)

^b CALIFORNIA STATE UNIVERSITY   (United States)

^c UNIVERSITY OF MISSISSIPPI   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 20444439818     PISSN: 0015198X     EISSN: None     Source Type: Journal    
DOI: 10.2469/faj.v60.n2.2608     Document Type: Review

References (15)

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3. Cipriano, Michael, Daniel Collins, and Paul Hribar. 2002. "An Empirical Analysis of the Tax Benefit from Employee Stock Options." Working paper, Cornell University.
4. DeFond, Mark, and Mingyi Hung. 2003. "An Empirical Analysis of Analysts' Cash Flow Forecasts." Journal of Accounting and Economics, vol. 35, no. 1 (April):73-100.
5. FASB. 1987. Statement of Financial Accounting Standards No. 95: Statement of Cash Flows. Stamford, CT: Financial Accounting Standards Board (November).
6. _. 1995. Statement of Financial Accounting Standards No. 123: Accounting for Stock-Based Compensation. Stamford, CT: Financial Accounting Standards Board (November).
7. _. 2000. EITF 00-15: Classification in the Statement of Cash Flows of the Income Tax Benefit Received by a Company upon Exercise of a Nonqualified Employee Stock Option. Norwalk, CT: FASB Emerging Issues Task Force (July).
8. Goldsticker, Ralph P., and Pankaj Agrrawal. 1999. "The Effects of Blending Primary and Diluted EPS Data." Financial Analysts Journal, vol. 55, no. 2 (March/April):51-60.
9. Graham, John, Mark Lang, and Douglas Shackelford. 2002. "Employee Stock Options, Corporate Taxes, and Debt Policy." Working paper, Duke University.
10. Grant, C. Terry, and Conrad S. Ciccotello. 2002. "The Stock Options Accounting Subterfuge." Strategic Finance, vol. 83, no. 10 (April):37-41.
11. Hall, Brian, and Kevin J. Murphy. 2003. "The Trouble with Stock Options." National Bureau of Economics Research Working Paper No. W9784.
12. Kahle, Kathleen. 2002. "When a Buyback Isn't a Buyback: Open Market Repurchases and Employee Options." Journal of Financial Economics, vol. 63, no. 2 (January):235-261.
13. Lenzner, Robert. 2002. "Options Vigilantes." Forbes (23 December):67-68.
14. Martin, Kenneth J., and Randall S. Thomas. 2003. "When Is Enough, Enough? Market Reaction to Highly Dilutive Stock Option Plans and the Subsequent Impact on CEO Compensation." Vanderbilt Law and Economics Research Paper No. 03-06.
15. Neill, John D., and Glenn M. Pfeiffer. 1999. "The Effects of Potentially Dilutive Securities on P/Es." Financial Analysts Journal, vol. 55, no. 4 (July/August):58-64.