@article{c3c76f6df89344b5acb10025d1fd374f,
title = "Stock option expense recognition and the cost of equity",
keywords = "Accounting disclosure, Cost of equity, Disclosure versus recognition, Employee stock options, SFAS 123R",
author = "Zining Li and Ple{\v c}nik, \{James M.\} and Wendy Wilson and Suning Zhang",
note = "Publisher Copyright: {\textcopyright} 2025",
year = "2025",
month = dec,
doi = "10.1016/j.adiac.2025.100835",
language = "English",
volume = "69",
journal = "Advances in Accounting",
issn = "0882-6110",
publisher = "Elsevier",
}