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: | , , |
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| Other Authors: | |
| Format: | Final Year Project |
| Published: |
2008
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| Subjects: | |
| Online Access: | http://hdl.handle.net/10356/9590 |
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| Institution: | Nanyang Technological University |