Concepedia

Stock Options Reporting

Stock Options Reporting is a method within the domain of equity reporting that specifically governs the disclosure, valuation, and presentation of stock options granted by a company to its employees or executives in financial statements, distinguishing it from other equity-based compensation reporting methods by its focus on option-specific terms, vesting conditions, and fair value estimation.

87

Publications

6.9K

Citations

164

Authors

122

Institutions

Publications per year

2017–2026

5

Parents

Publications

87

CEO stock option awards and the timing of corporate voluntary disclosures

David Aboody, Ron Kasznik · Journal of Accounting and Economics · 2000 · 1.1K citations

, , +13

Why do corporate managers misstate financial statements? The role of option compensation and other factors

Jap Efendi, Anup Srivastava, Edward P. Swanson · Journal of Financial Economics · 2007 · 985 citations

, , +17

How Much Will Firms Pay for Earnings That Do Not Exist? Evidence of Taxes Paid on Allegedly Fraudulent Earnings

Merle Erickson, Michelle Hanlon, Edward L. Maydew · The Accounting Review · 2004 · 385 citations

, , +15

Do CEO Stock Options Prevent or Promote Fraudulent Financial Reporting?

Joseph Paul O'Connor, Richard L. Priem, Joseph E. Coombs et al. · Academy of Management Journal · 2006 · 299 citations

, , +17

Why do Corporate Managers Misstate Financial Statements? The Role of Option Compensation and Other Factors

Jap Efendi, Anup Srivastava, Edward P. Swanson · SSRN Electronic Journal · 2005 · 273 citations · Full text

, , +17

1–5 of 87

Authors

164

  1. BB
    Brian Bratten

    University of Kentucky, United States

    3 publications · 62 citations

    3

    h-index

  2. DA
    David Aboody

    University of California, Los Angeles, United States

    3 publications · 1.3K citations

    3

    h-index

  3. DB
    Daniel Bergstresser

    Brandeis University, United States

    3 publications · 524 citations

    3

    h-index

  4. RK
    Ron Kasznik

    Stanford University, United States

    3 publications · 1.3K citations

    3

    h-index

  5. MH
    Michelle Hanlon

    Massachusetts Institute of Technology, United States

    3 publications · 575 citations

    3

    h-index

1–5 of 164

Institutions

122

  1. Stanford University

    Stanford, United States

    5 h-index

    7 publications

    1.3K citations

  2. University of California, Los Angeles

    Los Angeles, United States

    5 h-index

    5 publications

    1.3K citations

  3. Indiana University

    Bloomington, United States

    4 h-index

    4 publications

    173 citations

  4. University of North Carolina at Chapel Hill

    Chapel Hill, United States

    4 h-index

    4 publications

    611 citations

  5. University of Chicago

    Chicago, United States

    4 h-index

    4 publications

    861 citations

  6. University of California, Irvine

    Irvine, United States

    3 h-index

    5 publications

    121 citations

  7. The University of Texas at Austin

    Austin, United States

    3 h-index

    3 publications

    62 citations

  8. University of Michigan

    Ann Arbor, United States

    3 h-index

    3 publications

    653 citations

1–8 of 122

Venues

  1. SSRN Electronic Journal

    Repository · 20 publications · 1.1K citations

    14

    h-index

  2. Journal of Accounting and Economics

    5 publications · 1.5K citations

    5

    h-index

  3. The Accounting Review

    3 publications · 667 citations

    3

    h-index

  4. Accounting Horizons

    3 publications · 126 citations

    3

    h-index

  5. Review of Accounting Studies

    3 publications · 194 citations

    3

    h-index

1–5