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• W3124933735 abstract "I investigate reliability differences across recognition and disclosure regimes to shed light on differing incentives and reporting of employee stock option (ESO) fair values. I compare ESO fair values based on firm-reported inputs with ESO fair values based on benchmark inputs, estimated following authoritative guidance. On average, I find opportunism increases with recognition as compared with disclosure, and that it is associated with incentives to manage earnings. Despite the increase in opportunism, I find that accuracy does not decline for recognizers, and that accuracy differs across voluntary and mandatory recognition." @default.
• W3124933735 created "2021-02-01" @default.
• W3124933735 creator A5014650320 @default.
• W3124933735 date "2011-02-01" @default.
• W3124933735 modified "2023-10-10" @default.
• W3124933735 title "Evidence on differences between recognition and disclosure: A comparison of inputs to estimate fair values of employee stock options" @default.
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• W3124933735 doi "https://doi.org/10.1016/j.jacceco.2010.09.004" @default.
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