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Title: Corporate governance and its impact on the value-relevance of stock option expense.
Authors: Kong, Shujing.
Lee, Jonathan Chee Chung.
Lim, Cai Hong.
Keywords: DRNTU::Business::Accounting::Employee compensation
Issue Date: 2006
Abstract: Employee stock options are commonly used by companies to attract and motivate employees, in the hope of aligning employees’ interests with the shareholders. However, past researches have found mixed reactions from investors with regards to the disclosed stock option expense under SFAS No. 123. This paper seeks to address the value relevance of stock option expense and how it may be affected by corporate governance.
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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