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

• 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
• Institution: Nanyang Technological University

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.