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1 Debt vs. Equity: Accounting for Claims Contingent on Firms' Common Stock Performance with Particular Attention to Employee Compensation Options

Author(s):
Ohlson, James A.; Penman, Stephen H.
Date:
2005
Subject:
Accounting
Content Type:
Working papers
Publisher:
Columbia Business School, Center for Excellence in Accounting and Security Analysis
Permanent URL:
http://hdl.handle.net/10022/AC:P:8592

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