The relevance of different accounting methods and financial statement presentations of employee stock purchase plans

被引：0
作者：
Berthelot, Sylvie [1 ]
Morris, Tania [2 ]
Desfleurs, Aurelie [1 ]
机构：
[1] Univ Sherbrooke, Sherbrooke, PQ J1K 2R1, Canada
[2] Univ Moncton, Moncton, NB E1A 3E9, Canada
来源：
COMPTABILITE CONTROLE AUDIT | 2011年 / 17卷 / 02期
关键词：
STOCK OPTIONS; VALUE RELEVANCE; RECOGNITION; DISCLOSURE; ACCOUNTING STANDARDIZATION; MARKET VALUATION; COMPENSATION EXPENSE; DISCLOSURE; RECOGNITION; INFORMATION; DILUTION; OPTIONS;
D O I：
10.3917/cca.172.0037
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
The study examines the value relevance of recognition versus disclosure for stock-based compensation information required by the different accounting standards having taken place in Canada between 2000 and 2005. The results, analyzed for a sample of public firms traded on the Toronto Stock Exchange, suggests that information other than value of stock options disclosed by statement footnotes and the recognition of stock option expense in the income statement seem relevant to investors. However, the pro forma disclosures showing the impact of stock option cost on net income does not seem to show a significant informational content.
引用
收藏
页码：37 / 58
页数：22
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