Disclosure versus measurement : investors' reaction to stock options compensation.
Mok, Heng Wah.
Wee, Xue Yan.
Rishi Gulabrai Ramesh.
Date of Issue2004
College of Business (Nanyang Business School)
This study examines whether investors react to the accounting treatment of stock-based compensation differently if it is disclosed instead of recognised in the financial statements. We also document that the difference in recognition and disclosure in financial reporting also determine shareholder’s approval of stock options grant.
Final Year Project (FYP)
Nanyang Technological University