Employee stock options : accounting practices and its market effects prior to SFAS 123R

Employee stock options : accounting practices and its market effects prior to SFAS 123R

This paper aims to study both the value relevance of voluntary recognition/disclosure of ESO reported on returns and the determinants affecting the level of disclosure for ESO. S&P500 firms were studied for the period 2002-2004, based on data from 10-K forms and Proxy Statements.

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Bibliographic Details
Main Authors: Eng, Xin Min, Ng, Jianzhong, Tay, Kee How
Other Authors: Asheq Razaur Rahman
Format: Final Year Project
Published: 2008
Subjects:
DRNTU::Business::Accounting::Employee compensation
Online Access:http://hdl.handle.net/10356/10082
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Institution: Nanyang Technological University
Description
Summary:This paper aims to study both the value relevance of voluntary recognition/disclosure of ESO reported on returns and the determinants affecting the level of disclosure for ESO. S&P500 firms were studied for the period 2002-2004, based on data from 10-K forms and Proxy Statements.

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