The Economic Consequences of the Statement of Financial Accounting Standards (SFAS) No. 150
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DOI: 10.1007/s11294-006-9044-0
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References listed on IDEAS
- Rubinstein, Mark E, 1973. "A Mean-Variance Synthesis of Corporate Financial Theory," Journal of Finance, American Finance Association, vol. 28(1), pages 167-181, March.
- Dechow, PM & Hutton, AP & Sloan, RG, 1996. "Economic consequences of accounting for stock-based compensation," Journal of Accounting Research, Wiley Blackwell, vol. 34, pages 1-20.
- Wayne Guay & Richard Sloan, 2003. "Accounting for Employee Stock Options," American Economic Review, American Economic Association, vol. 93(2), pages 405-409, May.
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- Dean Hanlon, 2019. "Mandatory accounting change and debt covenant violation: Additional evidence from SFAS 150," Australian Journal of Management, Australian School of Business, vol. 44(3), pages 355-387, August.
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Keywords
M41); economic consequences; Financial Accounting Standards Board; mandatorily redeemable preferred stock; SFAS 150;All these keywords.
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