Discretionary expensing of stock options in U.S Fortune 500 companies

This paper investigates the attributes associated with US Fortune 500 firms which adopt SFAS No. 123 before the mandatory adoption date. Additionally, this paper also examines if there are significant differences in firm characteristics among three groups of firms, namely the early adopters, late ad...

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Main Authors: Tan, Gary Qinghui, Wan, Kenneth Weilin, Yap, Don Boon Kiat
Other Authors: Tan, Pearl Hock Neo
Format: Final Year Project
Published: 2008
Subjects:
Online Access:http://hdl.handle.net/10356/9590
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Institution: Nanyang Technological University
id sg-ntu-dr.10356-9590
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spelling sg-ntu-dr.10356-95902023-05-19T06:24:03Z Discretionary expensing of stock options in U.S Fortune 500 companies Tan, Gary Qinghui Wan, Kenneth Weilin Yap, Don Boon Kiat Tan, Pearl Hock Neo Nanyang Business School DRNTU::Business::Finance::Options This paper investigates the attributes associated with US Fortune 500 firms which adopt SFAS No. 123 before the mandatory adoption date. Additionally, this paper also examines if there are significant differences in firm characteristics among three groups of firms, namely the early adopters, late adopters, and non-adopters of the standard. 2008-09-24T07:34:02Z 2008-09-24T07:34:02Z 2005 2005 Final Year Project (FYP) http://hdl.handle.net/10356/9590 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::Finance::Options
spellingShingle DRNTU::Business::Finance::Options
Tan, Gary Qinghui
Wan, Kenneth Weilin
Yap, Don Boon Kiat
Discretionary expensing of stock options in U.S Fortune 500 companies
description This paper investigates the attributes associated with US Fortune 500 firms which adopt SFAS No. 123 before the mandatory adoption date. Additionally, this paper also examines if there are significant differences in firm characteristics among three groups of firms, namely the early adopters, late adopters, and non-adopters of the standard.
author2 Tan, Pearl Hock Neo
author_facet Tan, Pearl Hock Neo
Tan, Gary Qinghui
Wan, Kenneth Weilin
Yap, Don Boon Kiat
format Final Year Project
author Tan, Gary Qinghui
Wan, Kenneth Weilin
Yap, Don Boon Kiat
author_sort Tan, Gary Qinghui
title Discretionary expensing of stock options in U.S Fortune 500 companies
title_short Discretionary expensing of stock options in U.S Fortune 500 companies
title_full Discretionary expensing of stock options in U.S Fortune 500 companies
title_fullStr Discretionary expensing of stock options in U.S Fortune 500 companies
title_full_unstemmed Discretionary expensing of stock options in U.S Fortune 500 companies
title_sort discretionary expensing of stock options in u.s fortune 500 companies
publishDate 2008
url http://hdl.handle.net/10356/9590
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