Concepedia

Equity Compensation Reporting

Equity Compensation Reporting is a formal disclosure framework within financial and human capital management reporting that specifically quantifies and communicates the structure, value, and implications of equity-based remuneration awarded to employees and executives, distinguishing it from other forms of compensation reporting by its focus on ownership instruments such as stock options, restricted stock units, and performance shares.

7

Publications

643

Citations

15

Authors

13

Institutions

Publications per year

2017–2026

1

Parents

Publications

7

The Role of Accounting in the Design of CEO Equity Compensation

Mary Ellen Carter, Luann J. Lynch, İrem Tuna · The Accounting Review · 2007 · 317 citations

, , +16

Stock price reaction and value relevance of recognition versus disclosure: the case of stock-based compensation

Hassan Espahbodi, Pouran Espahbodi, Zabihollah Rezaee et al. · Journal of Accounting and Economics · 2002 · 171 citations

, , +17

The Role of Accounting in the Design of CEO Equity Compensation

Mary Ellen Carter, Luann J. Lynch, A. Irem Tuna · SSRN Electronic Journal · 2006 · 63 citations · Full text

, , +16

Agency Conflicts, Dividend Payout, and the Direct Benefits of Conservative Financial Reporting to Equity‐Holders

Henock Louis, Oktay Urcan · Contemporary Accounting Research · 2014 · 45 citations · Full text

, , +17

Stock Price Reaction and Value Relevance of Recognition versus Disclosure: The Case of Stock-based Compensation

Hassan Espahbodi, Pouran Espahbodi, Zabihollah Rezaee et al. · SSRN Electronic Journal · 2003 · 19 citations · Full text

, , +17

1–5 of 7

Authors

15

  1. ZR
    Zabihollah Rezaee

    University of Memphis, United States

    2 publications · 190 citations

    2

    h-index

  2. HT
    Hassan Tehranian

    Boston College, United States

    2 publications · 190 citations

    2

    h-index

  3. PE
    Pouran Espahbodi

    Western Illinois University, United States

    2 publications · 190 citations

    2

    h-index

  4. LJ
    Luann J. Lynch

    University of Virginia, United States

    2 publications · 380 citations

    2

    h-index

  5. HE
    Hassan Espahbodi

    Western Illinois University, United States

    2 publications · 190 citations

    2

    h-index

1–5 of 15

Institutions

13

  1. Boston College

    Boston, United States

    3 h-index

    3 publications

    253 citations

  2. University of Virginia

    Charlottesville, United States

    2 h-index

    2 publications

    380 citations

  3. University of Memphis

    Memphis, United States

    2 h-index

    2 publications

    190 citations

  4. London Business School

    London, United Kingdom

    1 h-index

    1 publications

    45 citations

  5. California University of Pennsylvania

    California, United States

    1 h-index

    2 publications

    634 citations

  6. University of Pennsylvania

    Philadelphia, United States

    1 h-index

    2 publications

    634 citations

  7. The University of Texas Rio Grande Valley

    Edinburg, United States

    1 h-index

    2 publications

    38 citations

  8. College of Business and Technology

    Miami, United States

    1 h-index

    2 publications

    342 citations

1–8 of 13

Venues

  1. SSRN Electronic Journal

    Repository · 2 publications · 82 citations

    2

    h-index

  2. The Accounting Review

    1 publications · 317 citations

    1

    h-index

  3. Contemporary Accounting Research

    CAR · 1 publications · 45 citations

    1

    h-index

  4. Journal of Accounting and Economics

    1 publications · 171 citations

    1

    h-index

  5. Asia-Pacific Journal of Accounting & Economics

    APJAE · 1 publications · 14 citations

    1

    h-index

1–5