This paper is based on my dissertation at Arizona State University. I am grateful to my dissertation committee members John H. Evans, Michael Mikhail, and Yuhchang Hwang (chair) for their invaluable guidance and support. I also thank seminar participants at the 2009 American Accounting Association Management Accounting Conference, Arizona State University, Harvard University, Northwestern University, University of Chicago, University of Houston, University of Southern California, University of Utah, and University of Washington. Special thanks are due to Ray Ball, Sarah Bonner, Mark DeFond, Mingyi Hung, Christian Leuz, David Maber, Kevin Murphy, Venky Nagar, Jim Ohlson, Mina Pizzini, Tatiana Sandino, Douglas Skinner (the editor), Abbie Smith, K. R. Subramanyam, John Walsh, and two anonymous referees.
Do Firms Use Time-Vested Stock-Based Pay to Keep Research and Development Investments Secret?
Article first published online: 1 JUN 2011
©, University of Chicago on behalf of the Accounting Research Center, 2011
Journal of Accounting Research
Volume 49, Issue 4, pages 861–894, September 2011
How to Cite
ERKENS, D. H. (2011), Do Firms Use Time-Vested Stock-Based Pay to Keep Research and Development Investments Secret?. Journal of Accounting Research, 49: 861–894. doi: 10.1111/j.1475-679X.2011.00418.x
- Issue published online: 18 JUL 2011
- Article first published online: 1 JUN 2011
- Accepted manuscript online: 27 APR 2011 10:56AM EST
- Received 3 August 2008; accepted 7 March 2011
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