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Keyword [Option grants]
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1. The effect of options backdating disclosures on the implied cost of equity capital
2. Managerial earnings forecasts bias and managers' decision to issue earnings guidance: An examination of management incentives
3. The impact of CEO option grants on firm value: Determinants of the effectiveness of option grants
4. Managerial opportunism and earnings surprise: An investigation of insider trading and perceived market valuation divergence
5. Consequences of voluntary disclosure for CEOs: Evidence from issuing earnings guidance in the face of an earnings surprise
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