Stock option grant vesting terms: economic and financial reporting determinants

@article{Cadman2013StockOG,
  title={Stock option grant vesting terms: economic and financial reporting determinants},
  author={B. Cadman and T. Rusticus and J. Sunder},
  journal={Review of Accounting Studies},
  year={2013},
  volume={18},
  pages={1159-1190}
}
  • B. Cadman, T. Rusticus, J. Sunder
  • Published 2013
  • Economics
  • Review of Accounting Studies
  • Option grant vesting terms are a contractual provision that is shaped by accounting standards and other economic factors. We examine the effect of accounting standards, specifically SFAS 123(R), on the vesting terms of stock option grants while also modeling other economic determinants of this contract feature. We document significant variation in stock option grant vesting periods and patterns suggesting that firms actively choose vesting terms. Consistent with financial reporting incentives… CONTINUE READING
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