search query: @author Dechow, P. / total: 6
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| Author: | Dechow, P. |
| Title: | Economic consequences of accounting for stock-based compensation |
| Journal: | Journal of Accounting Research
1997 : VOL. 34, p. 1-20 |
| Index terms: | ACCOUNTING RESEARCH COMPENSATION |
| Language: | eng |
| Abstract: | The Financial Accounting Standards Board's (FASB) project on employee stock-based compensation was one of the most controversial in the Board's 20-year history. In particular, the Board's 1993 Exposure Draft proposing the recognition of an expense for employee stock option generated predictions of dire economic consequences and prompted the threat of regulatory intervention from Congress and the White House. This study employs three complementary research approaches to evaluate the nature and extent of the predicted economic consequences. |
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