Browsing Department of Finance and Real Estate by Author "Wood, Barbara"
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Stock Options: To Expense Or Not To Expense. A Comparison Of Economic Determinants, Firm Payoffs, And Pay-performance Sensitivity Of Executive Stock Option Compensation
Wood, Barbara (Finance & Real Estate, 2007-08-23)Until June 2005, firms had a choice in accounting for stock option compensation. The majority of firms elected to disclose option compensation expense in the footnotes of their financial statements. However, after the ...