Employee stock options : accounting practices and its market effects prior to SFAS 123R
Eng, Xin Min
Tay, Kee How
Date of Issue2006
College of Business (Nanyang Business School)
This paper aims to study both the value relevance of voluntary recognition/disclosure of ESO reported on returns and the determinants affecting the level of disclosure for ESO. S&P500 firms were studied for the period 2002-2004, based on data from 10-K forms and Proxy Statements.
Final Year Project (FYP)
Nanyang Technological University