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REPORTING FORMAT OF STOCK OPTION COMPENSATION COSTS Format 1 (disclosure treatment) The stock option compensation is reported only with a descriptive note including proforma net income Format 2 (recognition treatment) The stock option compensation is reported with a descriptive note and is recognized in the income statement ↓ INFORMATION PROCESSING Information Acquisition • • • Did ABC report a proforma figure in its 2003 note on “Stock options” (Yes/No) Did ABC record a “Stock options” expense in its 2003 financial statements?
For example, a behavioral experiment that follows up on an archival study may fail to ﬁnd the hypothesized causal claim between constructs. Moreover, qualitative ﬁeld studies may prove that the construct is more complex than initially anticipated, suggesting that prior proxies used to operationalize this construct may have been poor choices. While there is no clear answer for reconciliation, the conﬂicting results achieved with multiple research methods could suggest that further research be conducted on the phenomenon – perhaps by re-examining the theory suggesting causality, or by developing better proxies.
The Accounting Review, 82, 139–168. , & Schipper, K. (2005). The market pricing of accruals quality. Journal of Accounting and Economics, 39, 295–327. Gibbins, M. (1992). Deception: A tricky issue for behavioral research in accounting and auditing. Auditing: A Journal of Practice and Theory, 11, 113–126. , & Qu, S. Q. (2005). Eliciting experts’ context knowledge with theory-based experiential questionnaires. Behavioral Research in Accounting, 17, 71–88. Gramling, A. , Johnstone, K. , & Mayhew, B.
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