Firms' voluntary recognition of stock-based compensation expense

Article Abstract:

Investigation of factors associated with the firmEs decision is made to recognize the expenses of the stock-based compensation under the Statement of Financial Accounting Standards (SFAS) No. 123. This investigation revealed that it was related to the extent of the firm's involvement in the capital markets, the private incentives of top management and members of the board of directors, the level of information asymmetry, and the political costs.

United States, Wage Administration, Compensation management

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Valuation and accounting for inflation and foreign exchange

Article Abstract:

The consequences of inflation and foreign exchange accounting policies, including those contained in accounting standards, on the value relevance of bottom-line accounting numbers is discussed. A theoretical foundation for policies contained in accounting standards that contributes to he resolution of controversies such as that concerning foreign exchange accounting is provided.

Administration of General Economic Programs, Accounting, auditing, & bookkeeping, Accounting & Auditing Services, Accounting, Tax Preparation, Bookkeeping, and Payroll Services, Capital funds & cash flow, Foreign Exchange & Reserves Policy, Accounting and auditing, Foreign exchange, Inflation (Finance), Accounting firms, Accounting services, Valuation, Inflation (Economics)

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Earnings quality, insider trading, and cost of capital

Article Abstract:

The argument regarding earning quality, measured as the unsigned abnormal accrual, proxies for information asymmetries affecting cost of capital, is examined. It is suggested that accruals are an important characteristic of a firm's information environment and an indication of asymmetric information risk emanating from privately informed trading.

Models, Insider trading in securities, Insider trading (Securities), Pricing policies

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