Work

The Accuracy of Disclosures for Complex Estimates: Evidence from Reported Stock Option Fair Values

Year: 2015

Type: article

Source: Accounting Organizations and Society

DOI: 10.1016/j.aos.2015.09.001

Authors: Brian Bratten, Ross Jennings, Casey M. Schwab

Institutions: University of Kentucky, The University of Texas at Austin, Indiana University Bloomington, Indiana University

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: green

OpenAlex ID: W3123785331

FWCI: 7.341

Cites: 40

Cited by: 28

Related to: 10