Discretion in Financial Reporting: The Voluntary Adoption of Fair Value Accounting for Employee Stock Options

Skip Nav Destination

Accounting Horizons (2004) 18 (2): 97–108.

This article has been cited by the following articles in journals that are participating in CrossRef Cited-by Linking.

Fair Value Accounting for Property, Plant, and Equipment: Impact of IFRS 1 Adoption

Yan Jin
Flora Niu
Leo Sheng

Journal of International Accounting Research (2022) 21 (2): 83.

Does institutional ownership affect the value relevance of accounting information?

Mohamed Omran
Yasean A. Tahat

International Journal of Accounting & Information Management (2020) 28 (2): 323.

Impact of XBRL on Voluntary Adopters' Financial Reporting Quality and Cost of Equity Capital

Tienshih Hsieh
Jean C. Bedard

Journal of Emerging Technologies in Accounting (2018) 15 (2): 45.

Corporate transparency and reserve management: Evidence from US property-liability insurance companies

Sangyong Han
Gene C. Lai
Chia-Ling Ho

Journal of Banking & Finance (2018) 96: 379.

An empirical examination of mark-to-market accounting for corporate pension plans

Qing L. Burke
Po-Chang Chen
Tim V. Eaton

Journal of Accounting and Public Policy (2017) 36 (1): 34.

A study on the rationality of expensing of Taiwan employee stock bonuses

Kuo-Jung Lee
Jen-tsung Huang
Mei-chun Wu

Managerial Finance (2016) 42 (12): 1159.

Preemption of compliance costs and the voluntary adoption of SFAS No. 123(R)

Ahmed Ebrahim
Bruce Bradford

Journal of Financial Reporting and Accounting (2014) 12 (1): 2.

The value relevance of unrealized gains and losses recognized under IAS 39

Mostafa A. El Shamy
Meshari Al-Hajri
Sadik Al-Bassam

International Journal of Commerce and Management (2014) 24 (4): 355.

Disclosure versus recognition: the case of expensing stock options

Xiaoyan Cheng
David Smith

Review of Quantitative Finance and Accounting (2013) 40 (4): 591.

The Differential Value Relevance of S&P's Core Earnings Versus GAAP Earnings: The Role of Stock Option Expense

Matthew M. Wieland
Mark C. Dawkins
Michael T. Dugan

Journal of Business Finance & Accounting (2013) 40 (1-2): 55.

Corporate Transparency, Uncertain Tax Activities, and Sustainable Tax Strategies

Stevanie S. Neuman
Thomas C. Omer
Marjorie K. Shelley

SSRN Electronic Journal (2012)

Good disclosure doesn't cure bad accounting—Or does it?

Cathy Beaudoin
Nandini Chandar
Edward M. Werner

Advances in Accounting (2011) 27 (1): 99.

Discussion of “Contagion of accounting methods: evidence from stock option expensing”

Per Olsson

Review of Accounting Studies (2010) 15 (3): 658.

Within-industry timing of earnings warnings: do managers herd?

Senyo Tse
Jennifer Wu Tucker

Review of Accounting Studies (2010) 15 (4): 879.

Value‐relevance of presenting changes in fair value of investment properties in the income statement: Evidence from Hong Kong

Stella So
Malcolm Smith

Accounting and Business Research (2009) 39 (2): 103.

Within-Industry Timing of Earnings Warnings: Do Managers Herd?

Senyo Y. Tse
Jenny Wu Tucker

SSRN Electronic Journal (2009)

Stock Option Plans in Italy: Does Earnings Management Matter?

Alberto Quagli
Francesco Avallone
Paola Ramassa

SSRN Electronic Journal (2007)

Disclosure of the Fair Value of Executive Stock Options Granted to Top Executives

Kevin C.K. Lam
Yaw M. Mensah

SSRN Electronic Journal (2007)

Recognition versus Disclosure of Stock Option Compensation: An Analysis of Judgements and Decisions of Nonprofessional Investors*/CONSTATER OU PRÉSENTER PAR VOIE DE NOTE LA RÉMUNÉRATION SOUS FORME D'OPTIONS D'ACHAT D'ACTIONS: UNE ANALYSE DES JUGEMENTS ET DES DÉCISIONS DES INVESTISSEURS NON PROFESSIONNELS

RÉJEAN BELZILE
ANNE FORTIN
CHANTAL VIGER

Canadian Accounting Perspectives (2006) 5 (2): 147.

Discretion in Financial Reporting: The Voluntary Adoption of Fair Value Accounting for Employee Stock Options

This Feature Is Available To Subscribers Only