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

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spelling	sg-ntu-dr.10356-100822023-05-19T06:09:04Z Employee stock options : accounting practices and its market effects prior to SFAS 123R Eng, Xin Min Ng, Jianzhong Tay, Kee How Asheq Razaur Rahman Nanyang Business School DRNTU::Business::Accounting::Employee compensation 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. 2008-09-24T07:39:38Z 2008-09-24T07:39:38Z 2006 2006 Final Year Project (FYP) http://hdl.handle.net/10356/10082 Nanyang Technological University application/pdf
institution	Nanyang Technological University
building	NTU Library
continent	Asia
country	Singapore Singapore
content_provider	NTU Library
collection	DR-NTU
topic	DRNTU::Business::Accounting::Employee compensation
spellingShingle	DRNTU::Business::Accounting::Employee compensation Eng, Xin Min Ng, Jianzhong Tay, Kee How Employee stock options : accounting practices and its market effects prior to SFAS 123R
description	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.
author2	Asheq Razaur Rahman
author_facet	Asheq Razaur Rahman Eng, Xin Min Ng, Jianzhong Tay, Kee How
format	Final Year Project
author	Eng, Xin Min Ng, Jianzhong Tay, Kee How
author_sort	Eng, Xin Min
title	Employee stock options : accounting practices and its market effects prior to SFAS 123R
title_short	Employee stock options : accounting practices and its market effects prior to SFAS 123R
title_full	Employee stock options : accounting practices and its market effects prior to SFAS 123R
title_fullStr	Employee stock options : accounting practices and its market effects prior to SFAS 123R
title_full_unstemmed	Employee stock options : accounting practices and its market effects prior to SFAS 123R
title_sort	employee stock options : accounting practices and its market effects prior to sfas 123r
publishDate	2008
url	http://hdl.handle.net/10356/10082
_version_	1770563450412466176

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

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