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Title: Disclosure versus measurement : investors' reaction to stock options compensation.
Authors: Mok, Heng Wah.
Wee, Xue Yan.
Rishi Gulabrai Ramesh.
Keywords: DRNTU::Business::Finance::Options
Issue Date: 2004
Abstract: 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 approval of stock options grant.
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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