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Volumn 23, Issue 3, 2008, Pages 437-470

Should executive options be expensed?

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[No Author keywords available]

Indexed keywords


EID: 47949093574     PISSN: 0148558X     EISSN: None     Source Type: Journal    
DOI: 10.1177/0148558X0802300307     Document Type: Review
Times cited : (1)

References (13)
  • 1
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    • AAAFASC American Accounting Association Financial Accounting Standards Committee, September
    • AAAFASC (American Accounting Association Financial Accounting Standards Committee). 1993. "Response to the FASB Discussion Memorandum, Distinguishing between Liability and Equity Instruments and Accounting for Instruments with Characteristics of Both." Accounting Horizons 7 (September): 105-113.
    • (1993) Accounting Horizons , vol.7 , pp. 105-113
  • 2
    • 85038708208 scopus 로고    scopus 로고
    • Liabilities and Equity
    • AAAFASC American Accounting Association Financial Accounting Standards Committee, December
    • AAAFASC (American Accounting Association Financial Accounting Standards Committee). 1999. "Liabilities and Equity." Accounting Horizons 13 (December): 305-307.
    • (1999) Accounting Horizons , vol.13 , pp. 305-307
  • 3
    • 33751095580 scopus 로고    scopus 로고
    • Evaluation of the FASB's Proposed Accounting for Financial Instruments with Characteristics of Liabilities, Equity, or Both
    • AAAFASC American Accounting Association Financial Accounting Standards Committee, December
    • AAAFASC (American Accounting Association Financial Accounting Standards Committee). 2001. "Evaluation of the FASB's Proposed Accounting for Financial Instruments with Characteristics of Liabilities, Equity, or Both." Accounting Horizons 15 (December): 387-400.
    • (2001) Accounting Horizons , vol.15 , pp. 387-400
  • 4
    • 33751093732 scopus 로고    scopus 로고
    • Evaluation of the IASB's Proposed Accounting and Disclosure Requirements for Share-Based Payment
    • AAAFASC American Accounting Association Financial Accounting Standards Committee, March
    • AAAFASC (American Accounting Association Financial Accounting Standards Committee). 2004. "Evaluation of the IASB's Proposed Accounting and Disclosure Requirements for Share-Based Payment." Accounting Horizons 18 (March): 65-76.
    • (2004) Accounting Horizons , vol.18 , pp. 65-76
  • 5
    • 33747822216 scopus 로고    scopus 로고
    • Accounting for Liabilities: Conceptual Issues, Standard Setting, and Evidence from Academic Research
    • September
    • Botosan, C., L. Koonce, S. Ryan, M. Stone, and J. Wahlen. 2005. "Accounting for Liabilities: Conceptual Issues, Standard Setting, and Evidence from Academic Research." Accounting Horizons 19 (September): 159-186.
    • (2005) Accounting Horizons , vol.19 , pp. 159-186
    • Botosan, C.1    Koonce, L.2    Ryan, S.3    Stone, M.4    Wahlen, J.5
  • 6
    • 0002506673 scopus 로고
    • Entity Theory, Modern Capital Structure Theory, and the Distinction between Debt and Equity
    • March
    • Clark, M. 1993. "Entity Theory, Modern Capital Structure Theory, and the Distinction between Debt and Equity." Accounting Horizons 7 (March): 14-31.
    • (1993) Accounting Horizons , vol.7 , pp. 14-31
    • Clark, M.1
  • 7
    • 0035995640 scopus 로고    scopus 로고
    • The Economic Dilution of Employee Stock Options Diluted EPS for Valuation and Financial Reporting
    • July
    • Core, J., W. Guay, and S. P. Kothari. 2002. "The Economic Dilution of Employee Stock Options Diluted EPS for Valuation and Financial Reporting." The Accounting Review 77 (July): 627-652.
    • (2002) The Accounting Review , vol.77 , pp. 627-652
    • Core, J.1    Guay, W.2    Kothari, S.P.3
  • 11
    • 0035540367 scopus 로고    scopus 로고
    • Earnings Dilution and the Explanatory Power of Earnings for Return
    • October
    • Huson, H., T. Scott, and H. Wier. 2001. "Earnings Dilution and the Explanatory Power of Earnings for Return." The Accounting Review 76 (October): 589-612.
    • (2001) The Accounting Review , vol.76 , pp. 589-612
    • Huson, H.1    Scott, T.2    Wier, H.3
  • 13
    • 33751094000 scopus 로고
    • Owners' Equity, the Anachronistic Element
    • October
    • Scott, R. 1979. "Owners' Equity, the Anachronistic Element." The Accounting Review 54 (October): 750-763.
    • (1979) The Accounting Review , vol.54 , pp. 750-763
    • Scott, R.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.