What have we learned from SFAS 123r and IFRS 2? A review of existing evidence and future research suggestions

Alexander Merz

Journal of Accounting Literature, 2017, vol. 38, issue 1, 14-33

Abstract: Keywords: Executive compensation, Stock options, IFRS 2, SFAS 123r

Date: 2017
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Persistent link: https://EconPapers.repec.org/RePEc:eme:jalpps:j.acclit.2017.06.001

DOI: 10.1016/j.acclit.2017.06.001

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