Impact of expensing employee stock options and performance shares under FRS 102 on Singapore listed companies' profit before tax and diluted earnings per share.

• المؤلفون الرئيسيون: Choo, Ying Ying., Tan, See Hang., Wang, Xia.
• مؤلفون آخرون: Ng, Eng Juan
• التنسيق: Final Year Project
• منشور في: 2008
• الموضوعات: DRNTU::Business::Accounting::Employee compensation
• الوصول للمادة أونلاين: http://hdl.handle.net/10356/10196
• المؤسسة: Nanyang Technological University

In this paper, we study the implication of expensing Employee Stock Options (ESOs) and Performance Shares (PSs) under the requirement of FRS 102 and FRS 33 on companies' Profit before Tax (PBT) and diluted Earnings per Share (EPS). Throughout our research, Black-Scholes-Merton Model is used to...