Effects of recognizing employee stock options in accordance with FRS 102.

• Main Authors: Ke, Jiahui., Tay, Hui Juan., Tham, Wan Lin.
• Other Authors: Ng, Eng Juan
• Format: Final Year Project
• Published: 2008
• Subjects: DRNTU::Business::Accounting::Employee compensation
• Online Access: http://hdl.handle.net/10356/9843
• Institution: Nanyang Technological University

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).