An Investigation of the Impact of Corporate Governance on Decision to Expense Employee Stock Options
Corporations have the choice of expensing (using the fair value method), or non-expensing (using the intrinsic value method and provide pro forma disclosure in financial statement footnotes) of employee stock options. The current study examines how corporate governance factors affect such choices. P...
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| Format: | Others |
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VCU Scholars Compass
2006
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| Online Access: | http://scholarscompass.vcu.edu/etd/1330 http://scholarscompass.vcu.edu/cgi/viewcontent.cgi?article=2329&context=etd |