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| Tekijä: | Bechmann, K. L. Hjortshoj, T. K. |
| Otsikko: | Disclosed values of option-based compensation - incompetence, deliberate underreporting or the use of expected option life? |
| Lehti: | European Accounting Review
2009 : SEP, VOL. 18:3 p. 475-513 |
| Asiasana: | compensation accounting standards disclosure companies Denmark |
| Kieli: | eng |
| Tiivistelmä: | The costs of option-based compensation (hereafter as: OBC) are required to be valued according to new accounting standards. The paper investigates the information on and values of OBC disclosed by Danish firms listed on the Copenhagen Stock Exchange. Results reveal many firms failing to provide the information required on OBC, which is due to firms not paying enough attention to the information requirements. |
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