Search Results - subject:"Share‐based payment"

Share-option based compensation expense, shareholder returns and financial crisis

Alhaj-Ismail, Alaa; Adwan, Sami; Stittle, John - In: Journal of contemporary accounting & economics 15 (2019) 1, pp. 20-35

Persistent link: https://www.econbiz.de/10012016442

The effect of expensing share-based payments on basic earnings per share of South African listed companies

Pretorius, Denice; Villiers, Charl de - In: Meditari Accountancy Research 21 (2013) September, pp. 178-190

Purpose – This study aims to investigate the post-implementation impact of expensing share-based payment transactions … prior studies. The number of companies reporting a share-based payment expense increased over the five-year period 2005 … results also suggest that IFRS 2 did not merely cause accounting policy changes, but has impacted on the way share-based …

Persistent link: https://www.econbiz.de/10010814641

The effect of expensing share-based payments on basic earnings per share of South African listed companies

Pretorius, Denice; de Villiers, Charl - In: Meditari Accountancy Research 21 (2013) 2, pp. 178-190

Persistent link: https://www.econbiz.de/10014937008

PARTICULARITIES OF ACCOUNTING FOR SHARE-BASED PAYMENT WITHIN ROMANIAN SMEs

RACHISAN, PAULA RAMONA; GROSANU, ADRIAN; BERINDE, SORIN … - In: JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA (2012)

Share-based Payment is one of the newest aspects within the financialaccounting practice, with benefits for all …

Persistent link: https://www.econbiz.de/10010925347

Stock option compensation : Impact of expense recognition on performance indicators of companies listed in India

Dhar, Satyajit; De, Subhabrata - In: International Journal of Commerce and Management 21 (2011) 2, pp. 122-142

Purpose – The purpose of this paper is to examine the impact on selected financial performance indicators of Indian firms adopting employee stock option (ESO) schemes, if they recognize expenses and adopting fair‐value method of accounting pursuant to International Financial Reporting...

Persistent link: https://www.econbiz.de/10014766429

The Impact of IFRS 2 "Share-Based Payment" on Malaysian Companies

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 (IASB) has introduced a new accounting standard, IIFRS 2 Share-based Payments. The scope of the standard extends beyond payments to employees, but for the purpose of this study,...

Persistent link: https://www.econbiz.de/10008455291

Anteilsbasierte Vergütung nach IFRS 2 : Kommentierung der Share-based Payments

Köster, Oliver - 2013

Persistent link: https://www.econbiz.de/10009744797

Anteilsbasierte Vergütung nach IFRS 2 : Kommentierung der Share-based Payments

Köster, Oliver - 2013

Normzweck und Anwendungsbereich -- Grundprinzipien der Bilanzierung -- Bewertung -- Besonderheiten der Bilanzierung von Vergütungssystemen bei Ausgleich durch Eigenkapitalinstrumente -- Vergütungssysteme mit Barausgleich.

Persistent link: https://www.econbiz.de/10014016549

Verhaltenstheoretische und gesellschaftsrechtliche Ausgestaltungsparameter von Aktienoptionsprogrammen bei der Bilanzierung nach IFRS 2 unter Berücksichtigung bewertungsrelevanter Aspekte

Johnen, Matthias - 2012 - 1. Aufl

Persistent link: https://www.econbiz.de/10009627669

Die Bilanzierung anteilsbasierter Vergütungsformen gemäß IFRS 2 : eine Zweckmäßigkeitsanalyse anhand des IASB-Framework

Wagner, Sebastian - 2011 - 1., Auflage

Persistent link: https://www.econbiz.de/10009245260