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Title: Value relevance of stock option compensation disclosures of NASDAQ100 companies.
Authors: Choo, Boo Geok.
Keywords: DRNTU::Business::Accounting::Employee compensation
Issue Date: 2003
Abstract: The objective of this research paper is to establish the relationship between the employee stock options expense that is disclosed as a footnote (permitted under Statement of Financial Accounting Standards (SFAS) No. 123) but not charged as an expense in the financial statement (Accounting Principles Board Opinion (APB) No. 25) and the market value of equity.
Rights: Nanyang Technological University
Fulltext Permission: restricted
Fulltext Availability: With Fulltext
Appears in Collections:NBS Theses

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