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| Author: | Choudhary, P. |
| Title: | Evidence on differences between recognition and disclosure: A comparison of inputs to estimate fair values of employee stock options |
| Journal: | Journal of Accounting & Economics
2011 : FEB, VOL. 51: 1-2, p. 77-94 |
| Index terms: | earnings management disclosure employees stock options models |
| Freeterms: | fair values recognition robustness tests |
| Language: | eng |
| Abstract: | The paper investigates reliability differences across recognition and disclosure regimes to shed light on differing incentives and reporting of employee stock option (ESO) fair values and compares ESO fair values. It is found: 1)opportunism increases with recognition as compared with disclosure, and that it is associated with incentives to manage earnings. 2) despite the increase in opportunism that accuracy does not decline for recognizers, and that accuracy differs across voluntary and mandatory recognition. |
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