Corporate governance and its impact on the value-relevance of stock option expense.

Employee stock options are commonly used by companies to attract and motivate employees, in the hope of aligning employees’ interests with the shareholders. However, past researches have found mixed reactions from investors with regards to the disclosed stock option expense under SFAS No. 123. This...

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Main Authors: Kong, Shujing., Lee, Jonathan Chee Chung., Lim, Cai Hong.
Other Authors: Lim, Chee Yeow
Format: Final Year Project
Published: 2008
Subjects:
Online Access:http://hdl.handle.net/10356/9983
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Institution: Nanyang Technological University
id sg-ntu-dr.10356-9983
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spelling sg-ntu-dr.10356-99832023-05-19T06:16:14Z Corporate governance and its impact on the value-relevance of stock option expense. Kong, Shujing. Lee, Jonathan Chee Chung. Lim, Cai Hong. Lim, Chee Yeow Nanyang Business School DRNTU::Business::Accounting::Employee compensation Employee stock options are commonly used by companies to attract and motivate employees, in the hope of aligning employees’ interests with the shareholders. However, past researches have found mixed reactions from investors with regards to the disclosed stock option expense under SFAS No. 123. This paper seeks to address the value relevance of stock option expense and how it may be affected by corporate governance. 2008-09-24T07:38:30Z 2008-09-24T07:38:30Z 2006 2006 Final Year Project (FYP) http://hdl.handle.net/10356/9983 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::Accounting::Employee compensation
spellingShingle DRNTU::Business::Accounting::Employee compensation
Kong, Shujing.
Lee, Jonathan Chee Chung.
Lim, Cai Hong.
Corporate governance and its impact on the value-relevance of stock option expense.
description Employee stock options are commonly used by companies to attract and motivate employees, in the hope of aligning employees’ interests with the shareholders. However, past researches have found mixed reactions from investors with regards to the disclosed stock option expense under SFAS No. 123. This paper seeks to address the value relevance of stock option expense and how it may be affected by corporate governance.
author2 Lim, Chee Yeow
author_facet Lim, Chee Yeow
Kong, Shujing.
Lee, Jonathan Chee Chung.
Lim, Cai Hong.
format Final Year Project
author Kong, Shujing.
Lee, Jonathan Chee Chung.
Lim, Cai Hong.
author_sort Kong, Shujing.
title Corporate governance and its impact on the value-relevance of stock option expense.
title_short Corporate governance and its impact on the value-relevance of stock option expense.
title_full Corporate governance and its impact on the value-relevance of stock option expense.
title_fullStr Corporate governance and its impact on the value-relevance of stock option expense.
title_full_unstemmed Corporate governance and its impact on the value-relevance of stock option expense.
title_sort corporate governance and its impact on the value-relevance of stock option expense.
publishDate 2008
url http://hdl.handle.net/10356/9983
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