Employee Stock Option Exercise Behavior and Firms' Claims about Employee Stock Option Expense
abstract: This dissertation analyzes the reliability of reported employee stock option (ESO) expense, the determination of expected life of ESOs, motivations to manipulate ESO expense, and the impact of noise in ESO expense on subsequent stock price returns. Based on unique data, this is the first p...
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Format: | Doctoral Thesis |
Language: | English |
Published: |
2011
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Online Access: | http://hdl.handle.net/2286/R.I.9188 |