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

Authors :: Dhar, Satyajit
De, Subhabrata
Source :: International Journal of Commerce and Management. June 22, 2011, Vol. 21 Issue 2, p122, 21 p.
Publication Year :: 2011
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 [...]

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

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