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Journal Articles
The impact of mandated option expensing on CEO pay duration: evidence from FAS 123R
Available to Purchase
Journal:
Managerial Finance
Managerial Finance (2023) 49 (3): 555–576.
Published: 30 September 2022
...Adam Welker Purpose Prior studies show that accounting considerations related to executive compensation impact managerial incentives, which in turn can impact real investment. These studies, however, largely omit the role of one key incentive: the duration of executive compensation. This study...
