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Keywords: Restricted stock grants
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Journal Articles
The effect of SFAS No. 123(R) on executive incentive pay
Available to Purchase
International Journal of Accounting and Information Management (2012) 20 (3): 282–299.
Published: 27 July 2012
... was collected from Standard & Poors ExecuComp data base for the period 2002‐2006 for two industries identified by SIC codes 73 (business services) and 35 (electronics). The study tracks the percentage of pay in the form of incentive stock options or restrictive stock grants before and after SFAS No. 123(R...
