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~institution:"International Accounting Standards Board"
~institution:"Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations"
~subject:"Bilanzierungsgrundsätze"
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Bilanzierungsgrundsätze
stock-options
5
incitation
3
Aktienoption
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IFRS
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Leistungsentgelt
2
Performance pay
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Stock option
2
efficacité
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plans d'option sur actions
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éthique
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Accounting standards
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actionnariat
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compensation
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dirigeants
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incentive
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normes comptables
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performance
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International Accounting Standards Board
Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations
Charles A. Dice Center for Research in Financial Economics <Columbus, Ohio>
1
International Accounting Standards Committee
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USA / Subcommittee on Capital Markets, Insurance, and Government Sponsored Enterprises
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USA / Subcommittee on Commerce, Trade and Consumer Protection
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USA / Subcommittee on Securities and Investment
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2004
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