Employee stock options : financial reporting effects and implications (evidence from Singapore).

This study seeks to quantify the effects of expensing ESOs on Singapore companies’ net income using the Black-Scholes option pricing model of valuation. We also examine whether an earnings management motive exist behind these grant of ESOs by adopting the award-winning methodology proposed by Matsun...

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Bibliographic Details
Main Authors:	Loh, Eng Kiat., Loh, Sin Li., Wong, Sze Fei.
Other Authors:	Ng, Eng Juan
Format:	Final Year Project
Published:	2008
Subjects:	DRNTU::Business::Accounting::Employee compensation
Online Access:	http://hdl.handle.net/10356/8902
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Institution:	Nanyang Technological University

id	sg-ntu-dr.10356-8902
record_format	dspace
spelling	sg-ntu-dr.10356-89022023-05-19T05:41:36Z Employee stock options : financial reporting effects and implications (evidence from Singapore). Loh, Eng Kiat. Loh, Sin Li. Wong, Sze Fei. Ng, Eng Juan Nanyang Business School DRNTU::Business::Accounting::Employee compensation This study seeks to quantify the effects of expensing ESOs on Singapore companies’ net income using the Black-Scholes option pricing model of valuation. We also examine whether an earnings management motive exist behind these grant of ESOs by adopting the award-winning methodology proposed by Matsunaga [1995]. 2008-09-24T07:26:31Z 2008-09-24T07:26:31Z 2003 2003 Final Year Project (FYP) http://hdl.handle.net/10356/8902 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 Loh, Eng Kiat. Loh, Sin Li. Wong, Sze Fei. Employee stock options : financial reporting effects and implications (evidence from Singapore).
description	This study seeks to quantify the effects of expensing ESOs on Singapore companies’ net income using the Black-Scholes option pricing model of valuation. We also examine whether an earnings management motive exist behind these grant of ESOs by adopting the award-winning methodology proposed by Matsunaga [1995].
author2	Ng, Eng Juan
author_facet	Ng, Eng Juan Loh, Eng Kiat. Loh, Sin Li. Wong, Sze Fei.
format	Final Year Project
author	Loh, Eng Kiat. Loh, Sin Li. Wong, Sze Fei.
author_sort	Loh, Eng Kiat.
title	Employee stock options : financial reporting effects and implications (evidence from Singapore).
title_short	Employee stock options : financial reporting effects and implications (evidence from Singapore).
title_full	Employee stock options : financial reporting effects and implications (evidence from Singapore).
title_fullStr	Employee stock options : financial reporting effects and implications (evidence from Singapore).
title_full_unstemmed	Employee stock options : financial reporting effects and implications (evidence from Singapore).
title_sort	employee stock options : financial reporting effects and implications (evidence from singapore).
publishDate	2008
url	http://hdl.handle.net/10356/8902
_version_	1770566005269987328

Employee stock options : financial reporting effects and implications (evidence from Singapore).

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