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Keywords: SFAS No. 123
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Journal Articles
Journal:
Review of Accounting and Finance
Review of Accounting and Finance (2014) 13 (3): 232–250.
Published: 05 August 2014
... Initial public offerings SFAS No. 123 This paper examines the association between executive officer (CEO) compensation and the discretionary valuation of executive stock options by firms making initial public offerings (IPOs) in 2000 at the peak of the IPO bubble. IPO firms face a unique...
