Disclosure versus measurement : investors' reaction to stock options compensation.

This study examines whether investors react to the accounting treatment of stock-based compensation differently if it is disclosed instead of recognised in the financial statements. We also document that the difference in recognition and disclosure in financial reporting also determine shareholder’s...

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Bibliographic Details
Main Authors: Mok, Heng Wah., Wee, Xue Yan., Rishi Gulabrai Ramesh.
Other Authors: Tan, Khoon Eng
Format: Final Year Project (FYP)
Published: 2008
Subjects:
Online Access:http://hdl.handle.net/10356/9328