By Philip Reckers
This sequence goals to supply a discussion board for discourse between and among educational and training accountants on problems with value to the way forward for the self-discipline. Emphasis is put on unique observation, serious research and artistic examine that might substantively increase our figuring out of economic markets and behavioral phenomenon proper to actual international offerings. know-how and international festival have introduced large adjustments over the past twenty years of the twentieth century. a wide range of unsolved questions keeps to plague a career less than fireplace within the aftermath of the Enron financial ruin. questions about adequacy of economic accounting and auditing criteria, techniques and practices abound this day. This quantity of Advances in Accounting comprises articles that tackle the predictability of company gains, and lately challenged practices in monetary reporting. It additionally addresses unethical auditor practices and the ex-post evaluate of auditor judgements, and overview of company leader executives' functionality. different articles deal with very important company budgetary matters, tax companies and accounting schooling.
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Additional resources for Advances in Accounting, Volume 19 (Advances in Accounting)
1998). Options’ Effect on Earnings Sparks Debate. Wall Street Journal, May 13, C1. , & McGough, R.. (1999). Stock Options Take Hidden Toll on Profit. Wall Street Journal, May 24, C1. Matsunaga, S. (1995). The Effects of Financial Reporting Costs on the Use of Employee Stock Options. The Accounting Review, 70, 1–26. Murphy, K. (1996). Reporting Choice and the 1992 Proxy Disclosure Rules. Journal of Accounting, Auditing and Finance, 11, 497–515. Rubinstein, M. (1995). On the Accounting Valuation of Employee Stock Options.
Theoretically, the more concentrated option awards are among senior executives the less their fair value should be discounted for factors such as early exercise or forfeiture. A negative coefficient estimate on this variable would be consistent with our expectation and with the empirical finding in Huddart and Lang (1996). Finally, to control for size effects, we include log-transformed total revenues for 1996 in our model. 10 The coefficient estimates on the main variables of interest appear to support most of our hypotheses.
Financial Accounting Standards Board (FASB) (1993). Proposed Statement of Financial Accounting Standards: Accounting for Stock-Based Compensation. Norwalk, CT: FASB. Financial Accounting Standards Board (FASB) (1995). Statement of Financial Accounting Standards No. 123: Accounting for Stock-Based Compensation. Norwalk, CT: FASB. , & Vickrey, D. (1991). Valuation of Executive Stock Options and the FASB Proposal. The Accounting Review, 66, 595–610. Fox, J. (2001). The Amazing Stock Option Sleight of Hand.