메뉴 건너뛰기




Volumn 12, Issue 3, 2004, Pages 21-37

Stock option compensation: Impact of expense recognition on performance indicators of non-domestic companies listed in the U.S

Author keywords

Expense recognition; Exposure Draft 2; IASB; Share based payment

Indexed keywords


EID: 3042595961     PISSN: 10619518     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.intaccaudtax.2004.02.004     Document Type: Article
Times cited : (20)

References (26)
  • 2
    • 3042527466 scopus 로고    scopus 로고
    • Valuation implications of disclosures mandated by FAS 123: Accounting for stock-based compensation
    • (January 1)
    • Balsam, S., Sami, H., & Shahid, A. (2003, January 1). Valuation implications of disclosures mandated by FAS 123: Accounting for stock-based compensation. American Business Review.
    • (2003) American Business Review
    • Balsam, S.1    Sami, H.2    Shahid, A.3
  • 3
    • 0742276592 scopus 로고    scopus 로고
    • Stock option expense: The sword of Damocles revealed
    • December
    • Botosan C.A. Plumlee M.A. Stock option expense: The sword of Damocles revealed Accounting Horizons 15 4 2001, December 311-327
    • (2001) Accounting Horizons , vol.15 , Issue.4 , pp. 311-327
    • Botosan, C.A.1    Plumlee, M.A.2
  • 4
    • 0036807059 scopus 로고    scopus 로고
    • The valuation implications of employee stock option accounting for profitable computer software firms
    • October
    • Bell T.B. Landsman W.R. Miller B.L. Yeh S. The valuation implications of employee stock option accounting for profitable computer software firms Accounting Review October 2002 971-996
    • (2002) Accounting Review , pp. 971-996
    • Bell, T.B.1    Landsman, W.R.2    Miller, B.L.3    Yeh, S.4
  • 5
    • 3042578613 scopus 로고    scopus 로고
    • Financial reporting-Accounting issues-Recognise the true cost
    • April
    • Bryan S. Walters P. Financial reporting-Accounting issues-Recognise the true cost Accountancy April 2002 96
    • (2002) Accountancy , pp. 96
    • Bryan, S.1    Walters, P.2
  • 7
    • 3042664502 scopus 로고    scopus 로고
    • Opting for stock options: Multinationals are stilling choosing to offer options. They just need to be tailored to local tastes
    • CFO. CFO (February 1)
    • CFO. (2002, February 1). Opting for stock options: Multinationals are stilling choosing to offer options. They just need to be tailored to local tastes. CFO.
    • (2002)
  • 8
    • 14844330233 scopus 로고    scopus 로고
    • Economic consequences of accounting for stock-based compensation
    • Dechow P.M. Hutton A.P. Sloan R.G. Economic consequences of accounting for stock-based compensation Journal of Accounting Research 34Supplement 1996 1-20
    • (1996) Journal of Accounting Research , vol.34 , Issue.SUPPL. , pp. 1-20
    • Dechow, P.M.1    Hutton, A.P.2    Sloan, R.G.3
  • 9
    • 3042527465 scopus 로고    scopus 로고
    • More newly listed Japan Cos offering stock options-Nikkei
    • (August 4)
    • Dow Jones International News. (2002, August 4). More newly listed Japan Cos offering stock options-Nikkei.
    • (2002) Dow Jones International News
  • 10
    • 3042674029 scopus 로고    scopus 로고
    • Tokyo's buried treasurers
    • July 3
    • Egan J. Tokyo's buried treasurers Forbes 166 1 2000, July 3 264
    • (2000) Forbes , vol.166 , Issue.1 , pp. 264
    • Egan, J.1
  • 11
    • 0036335818 scopus 로고    scopus 로고
    • Stock price reaction and value relevance of recognition versus disclosure: The case of stock-based compensation
    • Espahbodi H. Espahbodi P. Rezaee Z. Tehrarian H. Stock price reaction and value relevance of recognition versus disclosure: The case of stock-based compensation Journal of Accounting and Economics 33 2002 343-373
    • (2002) Journal of Accounting and Economics , vol.33 , pp. 343-373
    • Espahbodi, H.1    Espahbodi, P.2    Rezaee, Z.3    Tehrarian, H.4
  • 13
    • 3042632177 scopus 로고    scopus 로고
    • The market's reaction to the FASB stock-based compensation project
    • (October 1)
    • Freeman, G.R., Larsen, G. (1997, October 1). The market's reaction to the FASB stock-based compensation project. Journal of Applied Business Research.
    • (1997) Journal of Applied Business Research
    • Freeman, G.R.1    Larsen, G.2
  • 14
    • 3042617736 scopus 로고    scopus 로고
    • Stock options trigger a tumult if global standards for accounting are adopted, the U.S. would face pressure to adjust
    • (May 19)
    • Geewax, M. (2002, May 19). Stock options trigger a tumult if global standards for accounting are adopted, the U.S. would face pressure to adjust. Atlanta Journal Constitution.
    • (2002) Atlanta Journal Constitution
    • Geewax, M.1
  • 17
    • 3042629664 scopus 로고    scopus 로고
    • Warning: Capitalism is contagious
    • (May 18)
    • Kroll, L. (1998, May 18). Warning: Capitalism is contagious. Forbes.
    • (1998) Forbes
    • Kroll, L.1
  • 18
    • 3042669213 scopus 로고    scopus 로고
    • Options for compensatio
    • (August 1)
    • Klassen, K. (2002, August 1). Options for compensation. CA Magazine, pp. 41-44.
    • (2002) CA Magazine , pp. 41-44
    • Klassen, K.1
  • 19
    • 3042676442 scopus 로고    scopus 로고
    • Employee stock options, residual income valuation, and stock price reaction to SFAS footnote disclosures
    • (December 19)
    • Li, H. (2002, December 19). Employee stock options, residual income valuation, and stock price reaction to SFAS footnote disclosures. ERN Labor Journals.
    • (2002) ERN Labor Journals
    • Li, H.1
  • 20
    • 3042583457 scopus 로고    scopus 로고
    • Options put stock holdings at risk
    • (October 11)
    • McFarland, J. (2002, October 11). Options put stock holdings at risk. The Globe and Mail, p. B1.
    • (2002) The Globe and Mail
    • McFarland, J.1
  • 21
    • 3042576318 scopus 로고    scopus 로고
    • The get rich quick option
    • March 13
    • Ratnesar R. The get rich quick option Time Atlantic 55 10 2000, March 13 40
    • (2000) Time Atlantic , vol.55 , Issue.10 , pp. 40
    • Ratnesar, R.1
  • 22
    • 3042539340 scopus 로고    scopus 로고
    • The value-relevance of stock-based employee compensation disclosures
    • Spring
    • Rees L. Stoot D.M. The value-relevance of stock-based employee compensation disclosures Journal of Applied Business Research 17 2 2001, Spring 105-116
    • (2001) Journal of Applied Business Research , vol.17 , Issue.2 , pp. 105-116
    • Rees, L.1    Stoot, D.M.2
  • 23
    • 77951897769 scopus 로고    scopus 로고
    • An interview with Sir David Tweedie, Chair International Accounting Standards Board
    • Street D.L. An interview with Sir David Tweedie, Chair International Accounting Standards Board Journal of International Financial Management and Accounting 13 1 2002 73-100
    • (2002) Journal of International Financial Management and Accounting , vol.13 , Issue.1 , pp. 73-100
    • Street, D.L.1
  • 24
    • 0031165155 scopus 로고    scopus 로고
    • Stock options as a form of compensation for American managers: Impact on accounting rules of rationales and themes reported in newspapers and business magazines: 1975 through 1993
    • Street D.L. Fordham D. Wayland A. Stock options as a form of compensation for American managers: Impact on accounting rules of rationales and themes reported in newspapers and business magazines: 1975 through 1993 Critical Perspectives on Accounting 8 1997 211-242
    • (1997) Critical Perspectives on Accounting , vol.8 , pp. 211-242
    • Street, D.L.1    Fordham, D.2    Wayland, A.3
  • 25
    • 3042674028 scopus 로고    scopus 로고
    • A global journal report: IASB to treat share options as expense-If companies follow Coke, U.S. stocks may seem pricier
    • (July 17)
    • Weil, J., & Segal, P. (2002, July 17). A global journal report: IASB to treat share options as expense-If companies follow Coke, U.S. stocks may seem pricier. Wall Street Journal Europe.
    • (2002) Wall Street Journal Europe
    • Weil, J.1    Segal, P.2
  • 26
    • 0005695112 scopus 로고    scopus 로고
    • Political lobbying on proposed standards: A challenge to the IASB
    • March
    • Zeff S.A. Political lobbying on proposed standards: A challenge to the IASB Accounting Horizons 161 2002, March 43-54
    • (2002) Accounting Horizons , vol.16 , Issue.1 , pp. 43-54
    • Zeff, S.A.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.