haku: @author Kasznik, R. / yhteensä: 5
viite: 4 / 5
| Tekijä: | Aboody, D. Kasznik, R. |
| Otsikko: | CEO stock option awards and the timing of corporate voluntary disclosures |
| Lehti: | Journal of Accounting & Economics
2000 : FEB, VOL. 29:1, p. 73-100 |
| Asiasana: | STOCK OPTIONS DISCLOSURE COMPENSATION |
| Kieli: | eng |
| Tiivistelmä: | The authors investigate whether CEOs manage the timing of their voluntary disclosures around stock option awards. The authors conjecture that CEOs manage investors' expectations around award dates by delaying good news and rushing forward bad news. For a sample of 2,039 CEO option awards by 572 firms with fixed award schedules, the authors document changes in share prices and analyst earnings forecasts around option awards that are consistent with the conjecture. |
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