Value relevance of stock option compensation disclosures of NASDAQ100 companies.
The objective of this research paper is to establish the relationship between the employee stock options expense that is disclosed as a footnote (permitted under Statement of Financial Accounting Standards (SFAS) No. 123) but not charged as an expense in the financial statement (Accounting Principle...
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| Format: | Thesis |
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2008
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| Online Access: | http://hdl.handle.net/10356/7182 |
| _version_ | 1826112325710512128 |
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| author | Choo, Boo Geok. |
| author2 | Tan, Pearl Hock Neo |
| author_facet | Tan, Pearl Hock Neo Choo, Boo Geok. |
| author_sort | Choo, Boo Geok. |
| collection | NTU |
| description | The objective of this research paper is to establish the relationship between the employee stock options expense that is disclosed as a footnote (permitted under Statement of Financial Accounting Standards (SFAS) No. 123) but not charged as an expense in the financial statement (Accounting Principles Board Opinion (APB) No. 25) and the market value of equity. |
| first_indexed | 2024-10-01T03:05:28Z |
| format | Thesis |
| id | ntu-10356/7182 |
| institution | Nanyang Technological University |
| last_indexed | 2024-10-01T03:05:28Z |
| publishDate | 2008 |
| record_format | dspace |
| spelling | ntu-10356/71822024-01-12T10:10:41Z Value relevance of stock option compensation disclosures of NASDAQ100 companies. Choo, Boo Geok. Tan, Pearl Hock Neo Nanyang Business School DRNTU::Business::Accounting::Employee compensation The objective of this research paper is to establish the relationship between the employee stock options expense that is disclosed as a footnote (permitted under Statement of Financial Accounting Standards (SFAS) No. 123) but not charged as an expense in the financial statement (Accounting Principles Board Opinion (APB) No. 25) and the market value of equity. Master of Business Administration 2008-09-18T07:41:10Z 2008-09-18T07:41:10Z 2003 2003 Thesis http://hdl.handle.net/10356/7182 Nanyang Technological University application/pdf |
| spellingShingle | DRNTU::Business::Accounting::Employee compensation Choo, Boo Geok. Value relevance of stock option compensation disclosures of NASDAQ100 companies. |
| title | Value relevance of stock option compensation disclosures of NASDAQ100 companies. |
| title_full | Value relevance of stock option compensation disclosures of NASDAQ100 companies. |
| title_fullStr | Value relevance of stock option compensation disclosures of NASDAQ100 companies. |
| title_full_unstemmed | Value relevance of stock option compensation disclosures of NASDAQ100 companies. |
| title_short | Value relevance of stock option compensation disclosures of NASDAQ100 companies. |
| title_sort | value relevance of stock option compensation disclosures of nasdaq100 companies |
| topic | DRNTU::Business::Accounting::Employee compensation |
| url | http://hdl.handle.net/10356/7182 |
| work_keys_str_mv | AT chooboogeok valuerelevanceofstockoptioncompensationdisclosuresofnasdaq100companies |