Keywords: Stock‐based compensation
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Journal Articles
Mid-American Journal of Business (1997) 12 (2): 29–38.
Published: 28 October 1997
... income and earnings per share are required for companies that elect to continue to apply the provisions of Opinion 25. Although the FASB took up this issue in 1984, and the intense controversy over it began in 1993, the discussions and disagreements over accounting for stockbased compensation...

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