Do firms understate stock option-based compensation expense disclosed under SFAS 123?

Review of Accounting Studies

Volumn 11, Issue 4, 2006, Pages 429-461

  Aboody, David ^a   Barth, Mary E ^b   Kasznik, Ron ^b  

^a UNIVERSITY OF CALIFORNIA   (United States)

^b STANFORD UNIVERSITY   (United States)

Author keywords

Financial reporting discretion; SFAS 123; Stock option based compensation

Indexed keywords

EID: 33751175627     PISSN: 13806653     EISSN: None     Source Type: Journal    
DOI: 10.1007/s11142-006-9013-0     Document Type: Article

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