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

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

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...

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Main Authors: Choo, Ying Ying., Tan, See Hang., Wang, Xia.
Other Authors: Ng, Eng Juan
Format: Final Year Project
Published: 2008
Subjects:
DRNTU::Business::Accounting::Employee compensation
Online Access:http://hdl.handle.net/10356/10196
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Institution: Nanyang Technological University
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spelling sg-ntu-dr.10356-101962023-05-19T06:24:03Z Impact of expensing employee stock options and performance shares under FRS 102 on Singapore listed companies' profit before tax and diluted earnings per share. Choo, Ying Ying. Tan, See Hang. Wang, Xia. Ng, Eng Juan Nanyang Business School DRNTU::Business::Accounting::Employee compensation 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 price the fair value of the ESOs and PSs. 2008-09-24T07:41:03Z 2008-09-24T07:41:03Z 2006 2006 Final Year Project (FYP) http://hdl.handle.net/10356/10196 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
Choo, Ying Ying.
Tan, See Hang.
Wang, Xia.
Impact of expensing employee stock options and performance shares under FRS 102 on Singapore listed companies' profit before tax and diluted earnings per share.
description 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 price the fair value of the ESOs and PSs.
author2 Ng, Eng Juan
author_facet Ng, Eng Juan
Choo, Ying Ying.
Tan, See Hang.
Wang, Xia.
format Final Year Project
author Choo, Ying Ying.
Tan, See Hang.
Wang, Xia.
author_sort Choo, Ying Ying.
title Impact of expensing employee stock options and performance shares under FRS 102 on Singapore listed companies' profit before tax and diluted earnings per share.
title_short Impact of expensing employee stock options and performance shares under FRS 102 on Singapore listed companies' profit before tax and diluted earnings per share.
title_full Impact of expensing employee stock options and performance shares under FRS 102 on Singapore listed companies' profit before tax and diluted earnings per share.
title_fullStr Impact of expensing employee stock options and performance shares under FRS 102 on Singapore listed companies' profit before tax and diluted earnings per share.
title_full_unstemmed Impact of expensing employee stock options and performance shares under FRS 102 on Singapore listed companies' profit before tax and diluted earnings per share.
title_sort impact of expensing employee stock options and performance shares under frs 102 on singapore listed companies' profit before tax and diluted earnings per share.
publishDate 2008
url http://hdl.handle.net/10356/10196
_version_ 1770567091576897536

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