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Volumn 18, Issue 2, 2004, Pages 97-108

Discretion in financial reporting: The voluntary adoption of fair value accounting for employee stock options

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EID: 33751542568     PISSN: 08887993     EISSN: 15587975     Source Type: Journal    
DOI: 10.2308/acch.2004.18.2.97     Document Type: Article
Times cited : (15)

References (20)
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  • 4
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    • (2002) Stock Options: Out of The Footnotes and Onto Front Page
  • 5
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    • Espahbodi, H., P. Espahbodi, Z. Rezaee, and H. Tehranian. 2002. Stock price reaction and value relevance of recognition versus disclosure: The case of stock-based compensation. Journal of Accounting and Economics 33: 343-373.
    • (2002) Journal of Accounting and Economics , vol.33 , pp. 343-373
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  • 7
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    • Stock option expensing at the Coca-Cola Company
    • (September)
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    • Fayard, G.1
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    • (1995) Accounting For Stock-based Compensation
  • 9
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    • (2003) Source of Announcement Dates
  • 10
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    • (May 3), Available at
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  • 12
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  • 13
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  • 15
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    • Are you considering a change in your accounting for employee stock options?
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