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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).
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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