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Keywords: Voluntary adoption
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Journal Articles
Preemption of compliance costs and the voluntary adoption of SFAS No. 123(R)
Available to Purchase
Journal of Financial Reporting and Accounting (2014) 12 (1): 2–20.
Published: 01 July 2014
.... Design/methodology/approach – The paper uses a matched sample approach of firms that voluntarily adopted stock option expensing during the 2002-2004 period and similar firms that waited until the mandatory expensing. The paper empirically examines some determinants of voluntary adoption...
