Effects of recognizing employee stock options in accordance with FRS 102.
Our study looks at the effects of expensing ESOs in accordance with FRS 102 “Share-based Payment” on firms’ financial performance, specifically, (1) Impact on Net Income and (2) Impact on Diluted Earnings Per Share (EPS).
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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/10356/9843 |
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| Institution: | Nanyang Technological University |
| Summary: | Our study looks at the effects of expensing ESOs in accordance with FRS 102 “Share-based Payment” on firms’ financial performance, specifically, (1) Impact on Net Income and (2) Impact on Diluted Earnings Per Share (EPS). |
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