Executive compensation and financial accounting
Author: Aboody, David ; Kasznik, Ron Series: Foundations and trends in accounting Publisher: Now Publishers, 2010.Language: EnglishDescription: 88 p. ; 24 cm.ISBN: 9781601983428ISSN: 15540642Type of document: BookNote: Originally published as "Foundations and Trends in Accounting", Vol.4, Issue 2.Bibliography/Index: Includes bibliographical references
| Item type | Current location | Collection | Call number | Status | Date due | Barcode | Item holds |
|---|---|---|---|---|---|---|---|
|
Europe Campus Main Collection |
HG60 .E94 2010
(Browse shelf) 001271379 |
Available | 001271379 |
Originally published as "Foundations and Trends in Accounting", Vol.4, Issue 2.
Includes bibliographical references
Digitized
Executive Compensation and Financial Accounting Contents 1 Introduction 1 2 Does Executive Compensation Affect Financial Accounting Choices? 2.1 Earnings-Based Compensation 2.2 Stock-Based Compensation 2.3 Self-interested Decisions: "Rent Extraction" or "Incentive Alignment"? 7 7 13 20 3 Does Executive Compensation Affect Voluntary Disclosure Choices? 27 4 Does Financial Reporting Regulation Affect the Structure of Executive Compensation Plans? 4.1 Accounting for Stock-Based Compensation 4.2 Effects of Accounting for Stock Options on Executive Compensation Plans 4.3 Accounting for Stock Options and Stock Price Consequences 4.4 Wealth Effects 39 40 41 52 57 5 Does Income Tax Regulation Affect the Structure of Executive Compensation Plans? 5.1 Role of Income Taxes in the Design of Executive Compensation Plans 5.2 Income Taxes and Opportunistic Managerial Behavior 5.3 Recent Developments 6 Concluding Remarks 63 71 73 75 63 Acknowledgments References 77 79
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