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Title: Discretionary expensing of stock options in U.S Fortune 500 companies
Authors: Tan, Gary Qinghui
Wan, Kenneth Weilin
Yap, Don Boon Kiat
Keywords: DRNTU::Business::Finance::Options
Issue Date: 2005
Abstract: This paper investigates the attributes associated with US Fortune 500 firms which adopt SFAS No. 123 before the mandatory adoption date. Additionally, this paper also examines if there are significant differences in firm characteristics among three groups of firms, namely the early adopters, late adopters, and non-adopters of the standard.
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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