Discussion of "Contagion of accounting methods: evidence from stock option expensing"

被引：2
|
作者：
Olsson, Per [1 ]
机构：
[1] Duke Univ, Fuqua Sch Business, Durham, NC 27708 USA
来源：
REVIEW OF ACCOUNTING STUDIES | 2010年 / 15卷 / 03期
关键词：
Accounting choice; Contagion; Diffusion; Stock options;
D O I：
10.1007/s11142-010-9134-3
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
Reppenhagen (Rev Account Stud, 2010) investigates how and through which channels contagion, i.e., accounting methods used by related firms, can influence a firm's accounting choice. My discussion focuses on research design choices and the potential effect of factors other than those investigated in the study.
引用
收藏
页码：658 / 662
页数：5
相关论文
共 50 条
  • [21] Incentives from stock option grants: a behavioral approach
    Bahaji, Hamza
    REVIEW OF ACCOUNTING AND FINANCE, 2011, 10 (03) : 200 - +
  • [22] Discussion of "The impact of the options backdating scandal on shareholders" and "Taxes and the backdating of stock option exercise dates"
    Armstrong, Christopher S.
    Larcker, David F.
    JOURNAL OF ACCOUNTING & ECONOMICS, 2009, 47 (1-2) : 50 - 58
  • [23] Who are the vectors of contagion? Evidence from emerging markets
    Agudelo, Diego A.
    Munera, Daimer J.
    INTERNATIONAL REVIEW OF FINANCIAL ANALYSIS, 2023, 87
  • [24] Evidence on factors affecting the relationship between CEO stock option compensation and earnings management
    Meek, Gary K.
    Rao, Ramesh P.
    Skousen, Christopher J.
    REVIEW OF ACCOUNTING AND FINANCE, 2007, 6 (03) : 304 - +
  • [25] From sovereigns to banks: evidence on cross-border contagion
    Alesia Kalbaska
    Cesario Mateus
    Journal of Banking Regulation, 2019, 20 : 86 - 103
  • [26] The relevance of different accounting methods and financial statement presentations of employee stock purchase plans
    Berthelot, Sylvie
    Morris, Tania
    Desfleurs, Aurelie
    COMPTABILITE CONTROLE AUDIT, 2011, 17 (02): : 37 - 58
  • [27] Bank fragility and contagion: Evidence from the bank CDS market
    Ballester, Laura
    Casu, Barbara
    Gonzalez-Urteaga, Ana
    JOURNAL OF EMPIRICAL FINANCE, 2016, 38 : 394 - 416
  • [28] From sovereigns to banks: evidence on cross-border contagion
    Kalbaska, Alesia
    Mateus, Cesario
    JOURNAL OF BANKING REGULATION, 2019, 20 (01) : 86 - 103
  • [29] Alternative accounting methods, information asymmetry and liquidity: Theory and evidence
    Bartov, E
    Bodnar, GM
    ACCOUNTING REVIEW, 1996, 71 (03) : 397 - 418
  • [30] Risk contagion in the banking network: New evidence from China
    Chen, Bing
    Li, Li
    Peng, Fei
    Anwar, Sajid
    NORTH AMERICAN JOURNAL OF ECONOMICS AND FINANCE, 2020, 54
12345