We use the Ohlson (1995, 1999) and Feltham and Ohlson (1999) valuation models to investigate the market's perception of the economic effect of employee stock options (ESOs) on firm value for a sample ...

SQL Account, a cloud-based accounting software, is revolutionizing financial management in Malaysia. With features like invoicing, multi-currency support, real-time reporting, and GST compliance ...

The American Accounting Association is the world's largest association of accounting and business educators, researchers, and interested practitioners. A worldwide organization, the AAA promotes ...