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Title: Employee stock options : financial reporting effects and implications (evidence from Singapore).
Authors: Loh, Eng Kiat.
Loh, Sin Li.
Wong, Sze Fei.
Keywords: DRNTU::Business::Accounting::Employee compensation
Issue Date: 2003
Abstract: This study seeks to quantify the effects of expensing ESOs on Singapore companies’ net income using the Black-Scholes option pricing model of valuation. We also examine whether an earnings management motive exist behind these grant of ESOs by adopting the award-winning methodology proposed by Matsunaga [1995].
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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