Accelerated Vesting of Employee Stock Options in Anticipation of FAS 123-R*

By Preeti Choudhary, Shivaram Rajgopal, Mohan Venkatachalam. 2009

114 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/f6cd1c1f9e26e7c1008e5b6b69ad14dbd5f2dc56

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. Mary Ellen Carter
2. İ. Tuna
3. Luann J. Lynch

In Strategy and Management

1. Mary Ellen Carter
2. İ. Tuna
3. Luann J. Lynch

Citations in the corpus

• Labor Unemployment Insurance and Earnings Management (2016, unknown): “Choudhary et al. (2009) similarly hypothesize and find that labor intensity is one incentive for firms to manage income even absent cash flow effects.”
• The Role of Accounting in the Design of CEO Equity Compensation (2007, background): “12 Choudary, Rajgopal, and Venkatachalam (2006) document that some firms accelerate vesting of employee stock options in anticipation of SFAS 123(R).”
• Why do pro forma and Street earnings not reflect changes in GAAP? Evidence from SFAS 123R (2012, unknown): “Choudhary et al. (2009) find that some firms accelerated vesting of employee options.”