Managerial discretion and the economic determinants of the disclosed volatility parameter for valuing ESOs

Review of Accounting Studies

Volumn 12, Issue 1, 2007, Pages 155-179

  Bartov, Eli ^a   Mohanram, Partha ^b   Nissim, Doron ^b  

^a NEW YORK UNIVERSITY   (United States)

^b The Sanford C Bernstein Co Center for Leadership and Ethics   (United States)

Author keywords

Executive stock options; Forward looking information; Implied volatility; SFAS No. 123

Indexed keywords

EID: 33947428835     PISSN: 13806653     EISSN: None     Source Type: Journal    
DOI: 10.1007/s11142-006-9024-x     Document Type: Article

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