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dc.contributor.author Paz, Veronica
dc.contributor.author Zaidi, Syed
dc.date.accessioned 2019-08-28T16:53:02Z
dc.date.available 2019-08-28T16:53:02Z
dc.date.issued 2014-01
dc.identifier.citation Paz, V., & Zaidi, S. (2014). The Impact of CEO Stock Option Expensing as per SFAS 123 (R) on Earnings Quality. Journal of Business, Economics and Fiance 3(2) 153-170 en_US
dc.identifier.issn 2146-7943
dc.identifier.uri http://hdl.handle.net/10211.3/213008
dc.description.abstract This paper examines the relationship between stock option expensing as per SFAS 123 (R) as a part of CEO compensation and earnings quality. We hypothesize the expensing of CEO stock options as per SFAS 123 (R) positively influences earnings quality. This study contributes to literature by further enhancing our knowledge of CEO compensation and the bonding effect of stock options awarded to CEOs. The ExecuComp database provides the sample for CEO compensation from 2000 to 2009. Estimating earnings quality using multiple regressions, we find empirical support for our hypotheses. Used with Permission. en_US
dc.description.sponsorship Accounting en_US
dc.format.extent 22 en_US
dc.language.iso en_US en_US
dc.publisher Journal of Business, Economics and Finance en_US
dc.relation.uri http://www.pressacademia.org/publications/jbef-v3-2/ en_US
dc.rights Journal of Business, Economics and Finance "Used with Permission" en_US
dc.subject CEO compensation en_US
dc.subject Stock Options en_US
dc.subject Earnings Quality en_US
dc.subject SFAS 123 (R) en_US
dc.subject Executive Compensation en_US
dc.title The Impact of CEO Stock Option Expensing as per SFAS 123 (R) on Earnings Quality en_US
dc.type Article en_US

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