Are disclosures about bank derivatives and employee stock options ‘value-relevant’?
- 31 December 1996
- journal article
- Published by Elsevier in Journal of Accounting and Economics
- Vol. 22 (1-3) , 393-405
- https://doi.org/10.1016/s0165-4101(96)00432-6
Abstract
No abstract availableKeywords
This publication has 6 references indexed in Scilit:
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- Market valuation of employee stock optionsJournal of Accounting and Economics, 1996
- Value-relevance of banks' derivatives disclosuresJournal of Accounting and Economics, 1996
- The Feltham‐Ohlson Framework: Implications for Empiricists*Contemporary Accounting Research, 1995
- Discussion of Estimation and Market Valuation of Environmental Liabilities Relating to Superfund SitesJournal of Accounting Research, 1994
- The market valuation implications of net periodic pension cost componentsJournal of Accounting and Economics, 1992