The impact of SFAS No. 123(R) on financial statement conservatism

Wendy Heltzer

doi:10.1016/j.adiac.2010.04.006

The impact of SFAS No. 123(R) on financial statement conservatism

Wendy Heltzer

Research output: Contribution to journal › Article › peer-review

Original language	English
Pages (from-to)	227-235
Number of pages	9
Journal	Advances in Accounting
Volume	26
Issue number	2
DOIs	https://doi.org/10.1016/j.adiac.2010.04.006
State	Published - Dec 2010

ASJC Scopus Subject Areas

Accounting
Finance

Keywords

Conservatism
Earnings quality
Stock options
Timeliness

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10.1016/j.adiac.2010.04.006

Cite this

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title = "The impact of SFAS No. 123(R) on financial statement conservatism",

keywords = "Conservatism, Earnings quality, Stock options, Timeliness",

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KW - Conservatism

KW - Earnings quality

KW - Stock options

KW - Timeliness

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JO - Advances in Accounting

JF - Advances in Accounting

IS - 2

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The impact of SFAS No. 123(R) on financial statement conservatism

ASJC Scopus Subject Areas

Keywords

Access to Document

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