Making imaginary worlds real : the case of expensing employee stock options

By S. Ravenscroft, Paul F. Williams. 2009

146 citations recorded by the source corpus.

Subfields: Accounting, Finance, Management Information Systems

View Paper: https://www.semanticscholar.org/paper/3d61c3c914184039c6db9d4054fec9314d9444ce

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Michael Power

In Finance

1. Michael Power
2. A. Mikes

In Management Information Systems

1. Michael Power
2. A. Mikes

Citations in the corpus

• Fair value accounting, financial economics and the transformation of reliability (2010, background): “In this way fair values, for all their fictionality and apparent intellectual incoherence (Ravenscroft and Williams, 2009), could define what it is to be reliable at a point in time.”