Disclosure versus measurement : investors' reaction to stock options compensation.

• Main Authors: Mok, Heng Wah., Wee, Xue Yan., Rishi Gulabrai Ramesh.
• Other Authors: Tan, Khoon Eng
• Format: Final Year Project
• Published: 2008
• Subjects: DRNTU::Business::Finance::Options
• Online Access: http://hdl.handle.net/10356/9328
• Institution: Nanyang Technological University

This study examines whether investors react to the accounting treatment of stock-based compensation differently if it is disclosed instead of recognised in the financial statements. We also document that the difference in recognition and disclosure in financial reporting also determine shareholder’s...