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|Title:||Effects of recognizing employee stock options in accordance with FRS 102.||Authors:||Ke, Jiahui.
Tay, Hui Juan.
Tham, Wan Lin.
|Keywords:||DRNTU::Business::Accounting::Employee compensation||Issue Date:||2005||Abstract:||Our study looks at the effects of expensing ESOs in accordance with FRS 102 “Share-based Payment” on firms’ financial performance, specifically, (1) Impact on Net Income and (2) Impact on Diluted Earnings Per Share (EPS).||URI:||http://hdl.handle.net/10356/9843||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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