The Effects of Financial Reporting Costs on the Use of Employee Stock Options.
研究会计因素如何影响公司使用员工股票期权，发现公司使用增加利润的会计方法时，更可能发放股票期权。
Abstract Examines the effects of accounting on the use of employee stock options. Value of options granted; Relation between the firm's use of income-increasing accounting methods and probability of issuing stock options.