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

• المؤلفون الرئيسيون: Kong, Shujing., Lee, Jonathan Chee Chung., Lim, Cai Hong.
• مؤلفون آخرون: Lim, Chee Yeow
• التنسيق: Final Year Project
• منشور في: 2008
• الموضوعات: DRNTU::Business::Accounting::Employee compensation
• الوصول للمادة أونلاين: http://hdl.handle.net/10356/9983
• المؤسسة: Nanyang Technological University

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...