Brenner, M., Sundaram, R., Yermack, D. (2000). Altering the terms of executive stock options. Journal of Financial Economics, 57, 103–128.<a href="https://doi.org/10.1016/S0304-405X(00)00052-0" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">10.1016/S0304-405X(00)00052-0</a>
Chance, D., Kumar, R., Todd, R. (2000). The “repricing” of executive stock options. Journal of Financial Economics, 57, 129–154.<a href="https://doi.org/10.1016/S0304-405X(00)00053-2" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">10.1016/S0304-405X(00)00053-2</a>
Commission Recommendation of 30 April 2009 complementing Recommendations 2004/913/EC and 2005/162/EC as regards the regime for the remuneration of directors of listed companies. Official Journal of the European Union.
Gilson, S., Vetsuypens, M. (1993). CEO compensation in financially distressed firms: an empirical analysis. Journal of Finance, 48, 425–458.<a href="https://doi.org/10.1111/j.1540-6261.1993.tb04722.x" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">10.1111/j.1540-6261.1993.tb04722.x</a>
Saly, J. (1994). Repricing executive stock options in a down market. Journal of Accounting and Economics, 19, 325–356.<a href="https://doi.org/10.1016/0165-4101(94)90025-6" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">10.1016/0165-4101(94)90025-6</a>