The exercise enhances critical thinking skills, increases professional research practice, and improves written skills. It introduces students to common real-world events and reinforces their learning related to stock compensation.
We would like to thank Alan Reinstein from Wayne State University, the Editor – Thomas Calderon, and two blind reviewers for helpful comments on earlier versions of this manuscript.
Churyk, N.T., Yu, S.(. and Rick, B. (2019), "A Class Exercise: Accounting for Stock Option Modifications and Option Service and Performance Conditions", Calderon, T.G. (Ed.) Advances in Accounting Education: Teaching and Curriculum Innovations (Advances in Accounting Education, Vol. 23), Emerald Publishing Limited, Bingley, pp. 83-98. https://doi.org/10.1108/S1085-462220190000023005
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