Employee stock option fair-value estimates: Do managerial discretion and incentives explain accuracy?;L'estimation de la juste valeur des options d'achat d'actions attribuées aux salariés: Le pouvoir discrétionnaire des gestionnaires et les incitatifs qui les motivent expliquent-ils l'exactitude?

Contemporary Accounting Research

Volumn 23, Issue 4, 2006, Pages 933-975

  Hodder, Leslie ^a   Mayew, William J ^b   McAnally, Mary Lea ^c   Weaver, Connie D ^c  

^a INDIANA UNIVERSITY   (United States)

^b DUKE UNIVERSITY   (United States)

^c TEXAS A AND M UNIVERSITY   (United States)

Author keywords

Accounting contextual disclosures; Black Scholes; Employee stock options; Managerial discretion

Indexed keywords

EID: 33745620609     PISSN: 08239150     EISSN: 19113846     Source Type: Journal    
DOI: 10.1506/ML46-8401-6222-4642     Document Type: Article

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