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Title: Employee stock options : accounting practices and its market effects prior to SFAS 123R
Authors: Eng, Xin Min
Ng, Jianzhong
Tay, Kee How
Keywords: DRNTU::Business::Accounting::Employee compensation
Issue Date: 2006
Abstract: This paper aims to study both the value relevance of voluntary recognition/disclosure of ESO reported on returns and the determinants affecting the level of disclosure for ESO. S&P500 firms were studied for the period 2002-2004, based on data from 10-K forms and Proxy Statements.
Rights: Nanyang Technological University
Fulltext Permission: restricted
Fulltext Availability: With Fulltext
Appears in Collections:NBS Student Reports (FYP/IA/PA/PI)

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