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

Ohlson, James A.; Penman, Stephen H.
2005
Reports
Managerial economicsAccounting

2. Principles for the Application of Fair Value Accounting

Nissim, Doron; Penman, Stephen H.
2008
Reports
Managerial economicsAccounting