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Title: Impact of expensing employee stock options and performance shares under FRS 102 on Singapore listed companies' profit before tax and diluted earnings per share.
Authors: Choo, Ying Ying.
Tan, See Hang.
Wang, Xia.
Keywords: DRNTU::Business::Accounting::Employee compensation
Issue Date: 2006
Abstract: In this paper, we study the implication of expensing Employee Stock Options (ESOs) and Performance Shares (PSs) under the requirement of FRS 102 and FRS 33 on companies' Profit before Tax (PBT) and diluted Earnings per Share (EPS). Throughout our research, Black-Scholes-Merton Model is used to price the fair value of the ESOs and PSs.
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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