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 |