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What have we learned from SFAS 123r and IFRS 2? A review of existing evidence and future research suggestions

What have we learned from SFAS 123r and IFRS 2? A review of existing evidence and future research... http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Journal of Accounting Literature CrossRef

What have we learned from SFAS 123r and IFRS 2? A review of existing evidence and future research suggestions

Merz, Alexander
Journal of Accounting Literature , Volume 38: 14-33 – Jun 1, 2017
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What have we learned from SFAS 123r and IFRS 2? A review of existing evidence and future research suggestions

Merz, Alexander
Journal of Accounting Literature , Volume 38: 14-33 – Jun 1, 2017

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Publisher
CrossRef
Copyright
© 2017 University of Florida, Fisher School of Accounting. Published by Elsevier Ltd. All rights reserved.
ISSN
0737-4607
DOI
10.1016/j.acclit.2017.06.001
Publisher site
See Article on Publisher Site

Abstract

Journal

Journal of Accounting Literature – CrossRef

Published: Jun 1, 2017

References

  • The influence of CEO power on compensation contract design
    Abernethy
  • Market valuation of employee stock options
    Aboody
  • Firms’ voluntary recognition of stock-based compensation expense
    Aboody
  • SFAS no. 123 stock-based compensation expense and equity market values
    Aboody
  • Do firms understate stock option-based compensation expense disclosed under SFAS 123?
    Aboody
  • Executive stock-based compensation and firms’ cash payout: The role of shareholders’ tax-related payout preferences
    Aboody