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Keywords: CEO
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Journal Articles
The Accounting Review (2012) 87 (6): 2151–2179.
Published: 01 November 2012
...Terrance R. Skantz ABSTRACT This study presents evidence that option expensing, whether voluntary under SFAS 123 or mandatory under SFAS 123(R), is associated with changes in CEO compensation that are beneficial to shareholders. I find that the reporting benefits of aggregate-employee option...