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1. Stock option compensation: impact of expense recognition on performance indicators of companies listed in India

Author

Dhar, Satyajit and De, Subhabrata

Subjects
Standard & Poor's Corp., Derivatives (Financial instruments) -- Valuation, Computer software industry, Rate of return, Computer services industry, Securities offerings, Employee incentives, Compensation management, Accounting -- Standards, Computer services industry, Return on investment, Business, Business, international
Abstract

Abstract 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 [...]

Published
2011
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