Value relevance of stock option compensation disclosures of NASDAQ100 companies.

The objective of this research paper is to establish the relationship between the employee stock options expense that is disclosed as a footnote (permitted under Statement of Financial Accounting Standards (SFAS) No. 123) but not charged as an expense in the financial statement (Accounting Principle...

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Bibliographic Details
Main Author:	Choo, Boo Geok.
Other Authors:	Tan, Pearl Hock Neo
Format:	Theses and Dissertations
Published:	2008
Subjects:	DRNTU::Business::Accounting::Employee compensation
Online Access:	http://hdl.handle.net/10356/7182
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Institution:	Nanyang Technological University

id	sg-ntu-dr.10356-7182
record_format	dspace
spelling	sg-ntu-dr.10356-71822024-01-12T10:10:41Z Value relevance of stock option compensation disclosures of NASDAQ100 companies. Choo, Boo Geok. Tan, Pearl Hock Neo Nanyang Business School DRNTU::Business::Accounting::Employee compensation The objective of this research paper is to establish the relationship between the employee stock options expense that is disclosed as a footnote (permitted under Statement of Financial Accounting Standards (SFAS) No. 123) but not charged as an expense in the financial statement (Accounting Principles Board Opinion (APB) No. 25) and the market value of equity. Master of Business Administration 2008-09-18T07:41:10Z 2008-09-18T07:41:10Z 2003 2003 Thesis http://hdl.handle.net/10356/7182 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, Boo Geok. Value relevance of stock option compensation disclosures of NASDAQ100 companies.
description	The objective of this research paper is to establish the relationship between the employee stock options expense that is disclosed as a footnote (permitted under Statement of Financial Accounting Standards (SFAS) No. 123) but not charged as an expense in the financial statement (Accounting Principles Board Opinion (APB) No. 25) and the market value of equity.
author2	Tan, Pearl Hock Neo
author_facet	Tan, Pearl Hock Neo Choo, Boo Geok.
format	Theses and Dissertations
author	Choo, Boo Geok.
author_sort	Choo, Boo Geok.
title	Value relevance of stock option compensation disclosures of NASDAQ100 companies.
title_short	Value relevance of stock option compensation disclosures of NASDAQ100 companies.
title_full	Value relevance of stock option compensation disclosures of NASDAQ100 companies.
title_fullStr	Value relevance of stock option compensation disclosures of NASDAQ100 companies.
title_full_unstemmed	Value relevance of stock option compensation disclosures of NASDAQ100 companies.
title_sort	value relevance of stock option compensation disclosures of nasdaq100 companies.
publishDate	2008
url	http://hdl.handle.net/10356/7182
_version_	1789482924206194688

Value relevance of stock option compensation disclosures of NASDAQ100 companies.

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