Construct · 1 fields · 1 citations

option-grant disclosure timing: a standalone construct

One name. One construct. A landmark on the map.

● anchor · a standalone construct Nearest construct by meaning·not indexed

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Financial accounting

executives' timing of good and bad news disclosures around scheduled stock option awards to lower the stock price at the grant date.

In financial accounting, option-grant disclosure timing refers to executives' timing of good and bad news disclosures around scheduled stock option awards to lower the stock price at the grant date. This meaning comes from Aboody (2000) in Journal of Accounting and Economics.[1]

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Nearby constructs

disclosure6 fields · 14 citationsjingle · one name, six constructs good2 fields · 5 citationsjingle · one word, two constructs grant1 fields · 1 citationsanchor · a standalone construct

References

Aboody, D., & Kasznik, R. (2000). CEO stock option awards and the timing of corporate voluntary disclosures. Journal of Accounting and Economics, 29(1), 73-100. https://doi.org/10.1016/s0165-4101(00)00014-8

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