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...
Main Authors: | , , |
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Other Authors: | |
Format: | Final Year Project (FYP) |
Published: |
2008
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Subjects: | |
Online Access: | http://hdl.handle.net/10356/9328 |