We examine stock option repricing activity that coincided with the December 4, 1998 FASB announcement regarding accounting for repriced employee stock options.

This paper investigates whether firms time the stock option repricing to coincide with favorable movements in the company's stock price. For a sample of 166 fir

This paper investigates the link between option repricing, firm performance and corporate governance in Europe. Our sample consists of 77 European firms that re