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FAS 123: A further look at corporate disclosures on employee stock options
Author(s) -
Tang Roger Y. W.,
Conroy Sue A.
Publication year - 1998
Publication title -
journal of corporate accounting and finance
Language(s) - English
Resource type - Journals
eISSN - 1097-0053
pISSN - 1044-8136
DOI - 10.1002/jcaf.3970090412
Subject(s) - stock options , business , accounting , stock (firearms) , finance , engineering , mechanical engineering
The authors reviewed disclosures on employee stock options for a wide range of industries. Almost a third of companies surveyed are not yet disclosing the information required by FAS 123.