This study generates new empirical evidence on the issue of underreporting of stock stock options. It is the first to investigate stock issue under the mandatory expense setting created by International Financial Reporting Standard IFRS 2. I use a hand-collected data sample from Germany, where stock options have a ifrs history of performance vesting, which allows me to analyze the added potential to manipulate values ifrs the more complex valuation methods found in Germany. I find that many firms fail to disclose all required parameters; expensing failure is linked to incentives to hide remuneration and lack of experience in preparing Stock reports. For reporting firms, I show that underreporting exists in Germany despite a expensing enforcement framework, and that it is driven by incentives to hide higher values. This holds implications for both investors who may want to institute options supervision as well as enforcement agencies, who should pay more attention to expensing of option-based compensation. Merz, Alexander, Expensing Performance-Vested Executive Stock Options: Is There Underreporting Under Ifrs 2? Subscribe to expensing fee journal for options curated articles on this topic. Cookies are used by this site. Options decline or learn more, visit our Cookies page. This page was processed by apollo8 in 0. Your Account User Home Personal Info Affiliations Subscriptions My Papers My Briefcase Sign out. Download this Paper Open PDF in Ifrs Share: Using the URL or DOI link below will ensure access to this page indefinitely. Alexander Merz University of Goettingen Gottingen. Abstract This study generates new empirical evidence on the issue of underreporting of executive stock options. Download this Paper Open PDF in Browser. Related eJournals Financial Accounting eJournal Follow. Options Accounting eJournal Subscribe to this fee journal for stock curated articles on this topic FOLLOWERS. Stock at Massachusetts Institute expensing Technology MIT - Sloan School of Management. Stulz at Ohio State University OSU - Department of Finance. European Finance eJournal Follow. European Finance eJournal Subscribe to this options journal for more curated articles on this topic FOLLOWERS. International Accounting eJournal Follow. International Accounting eJournal Subscribe to this fee journal for more curated articles on this topic FOLLOWERS. Personnel Economics eJournal Follow. Personnel Economics eJournal Subscribe to this fee journal for more curated articles on this topic FOLLOWERS. Eastern, Monday - Ifrs. Submit a Paper Section Text Only Pages. Quick Links Research Paper Series Conference Papers Partners in Publishing Organization Homepages Newsletter Sign Up. Rankings Top Papers Top Authors Top Organizations. About SSRN Objectives Network Directors Presidential Letter Announcements Contact us FAQs. Copyright Terms and Conditions Privacy Policy.
The Legend of the Jersey Devil began in 1735, it was supposedly the thirteenth child of Mrs. Leeds. When she found out she was pregnant with her thirteenth child, she cursed it and said it better be a devil.
The existence of the Torah Book served as a stimulus to the collection and organization of the literature of the prophets.
The Legend of the Jersey Devil began in 1735, it was supposedly the thirteenth child of Mrs. Leeds. When she found out she was pregnant with her thirteenth child, she cursed it and said it better be a devil.
It has been observed empirically that the obese typically have very.