Does the change of accounting regulation on employee share options give rise to greater scope for earnings management?

Does the change of accounting regulation on employee share options give rise to greater scope for earnings management?

Bibliographic Details
Main Authors: Hong, Nee Ang, Matthew, Pinnuck
Format: text
Language:eng
Published: Emerald 2011
Subjects:
Australia,Regulation,Employees,Share options,Earnings management,Employee share options,Disclosure versus recognition

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