TITLE

Valuation Implications of Disclosures Mandated by FAS123: Accounting for Stock-Based Compensation

AUTHOR(S)
Balsam, Steven; Sami, Heibatollah; Shahid, Abdus
PUB. DATE
January 2003
SOURCE
American Business Review;Jan2003, Vol. 21 Issue 1, p30
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
Investigates whether employee stock option (EOS) disclosures mandated by Statement of Financial Accounting Concepts No. 123 have an impact on firm evaluation in the United States. Studies examining EOS; Significance of the unexpected compensation expense in explaining the abnormal returns; Disclosure of adjusted earnings.
ACCESSION #
9044439

 

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