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Contributing Authors 
 JOHN HULL Joseph L. University of Toronto, Canada
 ALAN WHITE Joseph L. University of Toronto, Canada
 SHANE A. JOHNSON Ourso College of Business Administration, Louisiana State University
YISONG S. TIAN Department of Finance, Schulich School of Business, York University, Canada
TOM NOHEL University of Michigan, USA
STEVEN TODD School of Business Administration, Loyola University, Chicago, USA
Sanjay Srivastava Carnegie Mellon University, USA
LERONG HE The Wharton School, University of Pennsylvania
MARTIN J. CONYON The Wharton School, University of Pennsylvania
RAJ AGGARWAL Kent State University, Kent, OH, USA
BETTY J. SIMKINS Oklahoma State University, Stillwater, OK, USA
STEVEN BALSAM Fox School of Business, Temple University, Philadelphia, PA, USA
RICHARD GIFFORD Elizabethtown College, Elizabethtown (PA) and also Jones School of Business, State University of New York – College at Geneseo
KEN L. BECHMANN Copenhagen Business School, Denmark
PETER LØCHTE JØRGENSEN University of Aarhus, Denmark
STEWART KARLINSKY San Jose State University’s College of Business, USA
JAMES KROCHKA BDO Seidman, USA

Vol. 1, No. 1 (March 2004)

EDITORIAL

Author(s): M. Mbemap

 

ACCOUNTING FOR EMPLOYEE STOCK OPTIONS: A PRACTICAL APPROACH TO HANDLING THE VALUATION ISSUES

Author(s): JOHN HULL, Joseph L. Rotman School of Management, University of Toronto, 105 St George Street, Toronto, ON M5S 3E6, Canada
ALAN WHITE, Joseph L. Rotman School of Management, University of Toronto, 105 St George Street, Toronto, ON M5S 3E6, Canada

 

RISK–AVERSE EXECUTIVES, MULTIPLE COMMON RISKS, AND THE EFFICIENCY AND INCENTIVES OF INDEXED EXECUTIVE STOCK OPTIONS

Author(s): SHANE A. JOHNSON, Department of Finance – 2160B CEBA, E.J. Ourso College of Business Administration, Louisiana State University, Baton Rouge, LA 70803–6308, USA
YISONG S. TIAN, (Corresponding author) Department of Finance, Schulich School of Business, York University, 4700 Keele Street, Toronto, ON M3J 1P3, Canada

 

STOCK OPTIONS AND MANAGERIAL INCENTIVES TO INVEST

Author(s): TOM NOHEL, University of Michigan, USA
STEVEN TODD (Corresponding author), Department of Finance, School of Business Administration, Loyola University, Chicago, 820 N. Michigan Avenue, Chicago, IL 60611, USA

 

CEO COMPENSATION, INCENTIVES, AND GOVERNANCE IN NEW ENTERPRISE FIRMS

Author(s): LERONG HE, The Wharton School, University of Pennsylvania, 2000 Steinberg Dietrich Hall, Philadelphia, PA 19104, USA
MARTIN J. CONYON (Corresponding author), The Wharton School, University of Pennsylvania, 2000 Steinberg Dietrich Hall, Philadelphia, PA 19104, USA

 

EVIDENCE ON VOLUNTARY DISCLOSURES OF DERIVATIVES USAGE BY LARGE US COMPANIES

Author(s): RAJ AGGARWAL, Firestone Chair in Finance, Kent State University, Kent, OH 44242, USA
BETTY J. SIMKINS (Corresponding author), Department of Finance, Oklahoma State University, Stillwater, OK 74078–4011, USA

 

THE EFFECT OF TAXES ON THE TIMING OF STOCK OPTION EXERCISE

Author(s): STEVEN BALSAM (Corresponding author), Department of Accounting, Fox School of Business, Temple University, Philadelphia, PA 19122, USA
RICHARD GIFFORD, Department of Business, Elizabethtown College, Elizabethtown, PA 17022, USA Department of Accounting, Jones School of Business, State University of New York – College at Geneseo, Geneseo, NY 14454–1401, USA

 

THE VALUE AND INCENTIVES OF OPTION-BASED COMPENSATION IN DANISH LISTED COMPANIES

Author(s): KEN L. BECHMANN, Department of Finance, Copenhagen Business School, Solbjerg Plads 3, DK-2000 Frederiksberg, Denmark
PETER LØCHTE JØRGENSEN, Department of Management, University of Aarhus, University Park 322, DK–8000 Ârhus C, Denmark

 

INDUSTRY PERSPECTIVE

AN INTRODUCTION TO US TAX ASPECTS OF EXECUTIVE/EMPLOYEE COMPENSATION WITH A STOCK OPTION FOCUS

Author(s): STEWART KARLINSKY, San Jose State University’s College of Business, USA
JAMES KROCHKA, BDO Seidman, USA

 

BOOK REVIEW

Title: AN INTRODUCTION TO EXECUTIVE COMPENSATION by Steve Balsam

Author(s):Mamouda Mbemap