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The consequences of the FASB's 1998 proposal on accounting for stock option repricing

Article Abstract:

The activity of repricing in view of the Financial Accounting Standards Board's rule for repriced options is discussed. The business enterprises experiencing earnings around zero, rising earnings pattern are more likely to resort to repricing. Consequently, businesses time repricings to get profitable accounting treatment.

Author: Lynch, Luann J., Carter, Mary Ellen
Publisher: Elsevier B.V.
Publication Name: The Journal of Accounting and Economics
Subject: Business
ISSN: 0165-4101
Year: 2003
Accounting Methods, Accounting, Stock options, Financial Accounting Standards Board

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Economic consequences of SEC disclosure regulation: evidence from the OTC bulletin board

Article Abstract:

A regulatory change requiring OTC bulletin board firms to comply with complex reporting requirements, under the 1934 Securities Exchange Act, has resulted in higher reporting costs for smaller firms, thus driving them away from OTC bulletin board.

Author: Leuz, Christian, Bushee, Brian J.
Publisher: Elsevier B.V.
Publication Name: The Journal of Accounting and Economics
Subject: Business
ISSN: 0165-4101
Year: 2005
Pennsylvania, Over-the-counter markets, Over the counter markets

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The effect of stock option repricing on employee turnover

Article Abstract:

A study is conducted to examine whether repricing underwater employee stock options decreases executive and overall employee turnover. It is concluded that repricing helps to prevent employee turnover due to underwater options.

Author: Lynch, Luann J., Ellen Carter, Mary
Publisher: Elsevier B.V.
Publication Name: The Journal of Accounting and Economics
Subject: Business
ISSN: 0165-4101
Year: 2004
Management Compensation, Analysis, Executive compensation, Employee stock options

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Subjects list: Laws, regulations and rules, Government regulation
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