Title:	Accelerated Vesting of Employee Stock Options in Anticipation of FAS 123-R
Authors:	Preeti Choudhary, Shivsra Rajgopal, and Mohan Venkatachalam
Keywords:	Stock Options in Anticipation
Issue Date:	2009
Publisher:	University of Chicago
Description:	The evidence presented in this study adds to our understanding of the “real” effects of accounting standards; in particular, how firms endogenously change compensation arrangements in response to new standards that affect their financial reporting outcomes. We admittedly focus on only one, albeit interesting, contracting choice made by firms to avoid financial reporting costs associated with the passage of FAS 123-R.
URI:	http://196.189.45.87:8080/handle/123456789/1044961
Appears in Collections:	Accounting and Finance

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