Now showing items 1-1 of 1

    • An Empirical Analysis of Payout Policy and Option Expensing. 

      Cardona, Rogelio J. (Centro de Investigaciones Comerciales e Iniciativas Académicas de la Facultad de Administración de Empresas. Forum Empresarial. Vol.14 Num.1, 2009-05)
      The increased use of stock options as a compensation component and the subsequent failure of firms where their use was prevalent forced both Congress and the Financial Accounting Standards Board (FASB) to enact new legislation ...