Firms' Voluntary Recognition of Stock-Based Compensation Expense

By Ron Kasznik, Mary E. Barth, David Aboody. 2003

203 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/bc520baf4d52c30a120f1149cd711a675dd7d724

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Citations in the corpus

Comprehensive Income: Who's Afraid of Performance Reporting? (2010, background): “Choices about accruals (e.g., Healy 1985; Holthausen et al. 1995), employee stock options (e.g., Aboody et al. 2004), and off-balance sheet financing (e.g., El-Gazzar et al. 1986) all affect reported income.”
CEO Compensation and Corporate Risk: Evidence from a Natural Experiment (2013, unknown): “6 For example, Aboody et al. (2004) highlight that over one hundred firms voluntarily expensed stock options as early as 2002 in anticipation of the 2005 adoption of FAS 123R, which was studied by Chava and Purnanandam (2010) and Hayes et al.”
The causal effect of option pay on corporate risk management (2016, unknown): “This is predicted to increase hedging intensity in treated 16 Aboody, Barth, and Kasznik (2004) investigate firms’ decisions to voluntarily adopt the fair-value method to expense options.”
The Impact of Shareholder Activism on Financial Reporting and Compensation: The Case of Employee Stock Options Expensing (2009, methodology): “3 Bradshaw et al. (2004) find a relation between accounting choices and U.”
The Role of Accounting in the Design of CEO Equity Compensation (2007, methodology): “Aboody, Barth, and Kasznik (2004a) examine firms’ decisions to voluntarily recognize stockbased compensation expense under SFAS 123 and find that they are related to the extent of participation in the capital markets, the private incentives of executives and the board of directors, the level of…”
Do firms understate stock option-based compensation expense disclosed under SFAS 123? (2006, background): “For analyses of factors associated with these firms’ decision to recognize SFAS 123 expense and the market reaction, see Aboody, Barth, and Kasznik (2004b) .”