References

Articles

Aboody, D. “Market Valuation of Employee Stock Options,” Journal of Accounting and Economics, 22 (1996): 357–91.

“Accounting for Employee Benefit and Stock-Based Compensation Under IFRS, Implications and Consideration for U.S. Companies,” Towers Watson (2010).

“Accounting for Employee Stock Options,” A CBO Paper, Congressional Budget Office, Congress of the United States (2009).

“Authoritative Accounting and Reporting Standards For Employee Benefit Plans,” FASB Accounting Standards Codification™, Employee Benefit Plan Audit Quality Center, AICPA.

Baker, T., D. Collins, and A. Reitenga, “Stock Option Compensation and Earnings Management Incentives,” Journal of Accounting Auditing Finance, 18, no. 4 (2003): 557–82.

Balachandran, ...

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