| Article ID | Journal | Published Year | Pages | File Type |
|---|---|---|---|---|
| 5086854 | Journal of Accounting and Economics | 2011 | 17 Pages |
Abstract
⺠We examine stock option volatility disavowals disclosed under SFAS 123. ⺠We find that disavowals are more likely when the volatility estimate is unreliable. ⺠Disavowals inform users about the reliability of volatility forecasts.
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Accounting
Authors
Walter G. Blacconiere, James R. Frederickson, Marilyn F. Johnson, Melissa F. Lewis,