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Keywords: Financial reporting cost
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Journal Articles
Journal of Financial Reporting and Accounting (2014) 12 (2): 177–195.
Published: 30 September 2014
... determinants of stock option modification post SFAS 123(R), such as financial reporting cost, shareholder/political cost and employee incentive and retention. Our analysis is based on 67 sample firms that modify their stock option plans from 2005 to 2008 and 67 control firms constructed based on size, industry...

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