Atan, Ruhaya; Jasni, Nur Syuhada; Shahwan, Yousef - In: Review of Pacific Basin Financial Markets and Policies … 13 (2010) 03, pp. 449-468
In the wake of corporate scandals and excessive stock options compensation, International Accounting Standard Board … payments to employees, but for the purpose of this study, the focus is only on 'employee stock options'. IIFRS 2 requires a … fair value of stock options records calculated on grant date, and recognized as compensation expenses over vesting periods …