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The fair value option for liabilities and stock returns during the financial crisis

Quarterly Review of Economics and Finance, 2016
Robert Couch
exaly  

Financial reporting for employee stock options: liabilities or equity?

Review of Accounting Studies, 2013
Stephen R Stubben
exaly  

Considerations on the Financial Liability of the Civil Servant

The administration requires “the personnel” in the execution of its public service activities and ensures the fulfillment of these services through the natural persons it employs. The most important and broad part of the human element of the administration, which could be referred to as public officials in general terms, is the civil servants whose ...
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An Option for Lemons? The Fair Value Option for Liabilities During the Financial Crisis

Journal of Accounting, Auditing & Finance, 2016
Robert Couch
exaly  

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