• Search Research Projects
  • Search Researchers
  • How to Use
  1. Back to previous page

RESEARCH ONACCOU TING STANDARD FOR STOCK OPTIONS

Research Project

Project/Area Number 17530336
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeSingle-year Grants
Section一般
Research Field Accounting
Research InstitutionNagoya University

Principal Investigator

NOGUCHI Akihiro  Nagoya University, GRADUATE SCHOOL OF ECONOMICS, PROFESSOR (90208314)

Project Period (FY) 2005 – 2007
Project Status Completed (Fiscal Year 2007)
Budget Amount *help
¥1,290,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥90,000)
Fiscal Year 2007: ¥390,000 (Direct Cost: ¥300,000、Indirect Cost: ¥90,000)
Fiscal Year 2006: ¥400,000 (Direct Cost: ¥400,000)
Fiscal Year 2005: ¥500,000 (Direct Cost: ¥500,000)
KeywordsSTOCK OPTIONS / DEFINITION OF EQUITY / ASIA / ACCOUNTING STANDARDS / INTERNATIONAL STANDARDS
Research Abstract

Compared with the length of the history of employee stock options in the U.S., the history of them in Japan and in Malaysia are relatively short. The real history of stock options in Japan started in late 1990s and that in Malaysia in 1980s. In Japan, beside the ordinary use of stock options, they are also used to substitute lump sum cash payment at the retirement of the officers. In Malaysia, they are used in ordinary manner and very popular way for paying compensation for listed companies. In Japan, by the introduction of accounting standard quite similar to IFRS, it became necessary to report compensation expense on the income statement. As a result, Japanese companies seem to be shifting their share compensation program from ordinary stock options to de facto restricted stocks ; stock options with nominal strike price. In Malaysia, by the introduction of IFRS 2, there are companies seriously affected by reporting expense for granting stock options. The companies are now careful about granting stock options.

Report

(4 results)
  • 2007 Annual Research Report   Final Research Report Summary
  • 2006 Annual Research Report
  • 2005 Annual Research Report
  • Research Products

    (14 results)

All 2008 2007 2006

All Journal Article (4 results) Presentation (10 results)

  • [Journal Article] ストック・オプション会計基準の課題2008

    • Author(s)
      野口 晃弘
    • Journal Title

      会計・監査ジャーナル 20(2)

      Pages: 48-54

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2007 Annual Research Report 2007 Final Research Report Summary
  • [Journal Article] ACCOUNTIN G STANDARD ON STOCK OPTIONS IN JAPAN2008

    • Author(s)
      NOGUCHI, AXIHIRO
    • Journal Title

      ACCOUNTING & AUDITING JOURNAL 20(2)

      Pages: 48-54

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2007 Final Research Report Summary
  • [Journal Article] 会社計算規則における利益の資本組入禁止規定の検討2007

    • Author(s)
      野口 晃弘
    • Journal Title

      産業経理 67(3)

      Pages: 63-69

    • NAID

      40015697107

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2007 Annual Research Report 2007 Final Research Report Summary
  • [Journal Article] PROHIBITION OF CAPITALIZATION OF EARNINGS BY THE COMPANY ACCOUNTIN GREGULATIONS2007

    • Author(s)
      NOGUCHI, AHIHIRO
    • Journal Title

      SANGYOKEIRI 67(3)

      Pages: 63-69

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2007 Final Research Report Summary
  • [Presentation] Accounting and Taxation for Employee Stock Options in Japan & Malaysia2007

    • Author(s)
      Akihiro Noguchi, Katsuyuki Yamashita, Mustafa M Hanefah
    • Organizer
      19th Asian-Pacific Conference on International Accounting Issues
    • Place of Presentation
      Kuala Lumpur, Malaysia
    • Year and Date
      2007-11-13
    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2007 Annual Research Report 2007 Final Research Report Summary
  • [Presentation] MUSTAFAHANEFAH, ACCOUNTING AND TAXATION FOR EMPLOYEE STOCK OPTIONS IN JAPAN & MALAYSIA2007

    • Author(s)
      AKIHIRO, NOGUCHI, KATSUYUHI, YAMASHITA
    • Organizer
      19TH ASIAN-PACIFIC CONFERENCE ON INTERNATIONAL ACCOUNTING ISSUES
    • Place of Presentation
      KUALA LUMPUR, MALAYSIA
    • Year and Date
      2007-11-13
    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2007 Final Research Report Summary
  • [Presentation] New Corporation Law and Accounting in Japan2007

    • Author(s)
      Noguchi, Akihiro
    • Organizer
      Panel Session presentation at the 8th Asian Academic Accounting Association Annual Conference
    • Place of Presentation
      Universitas Gadjah Mada, Indonesia
    • Year and Date
      2007-08-20
    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2007 Annual Research Report 2007 Final Research Report Summary
  • [Presentation] NEW CORPORATION LAW AND ACCOUNTING IN JAPAN2007

    • Author(s)
      NOGUCHI, AKIHIRO
    • Organizer
      PANEL SESSION PRESENTATION AT THE 8TH ASIAN ACADEMIC ACCOUNTING ASSOCIATION ANNUAL CONFERENCE
    • Place of Presentation
      UNIVERSITAS GADJAH MADA, INDONESIA
    • Year and Date
      2007-08-20
    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2007 Final Research Report Summary
  • [Presentation] Corporation Law and Accounting For Shareholders' Equity in Japan2006

    • Author(s)
      Noguchi, Akihiro
    • Organizer
      The 10th World Congress of Accounting Educators
    • Place of Presentation
      Istanbul, Turkey
    • Year and Date
      2006-11-09
    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2007 Final Research Report Summary
  • [Presentation] CORPORATION LAW AND ACCOUNTING FOR SHAREHOLDERS' EQUITY IN JAPAN2006

    • Author(s)
      NOGUCHI, AKIMBO
    • Organizer
      THE 10TH WORLD CONGRESS OF ACCOUNTING EDUCATORS
    • Place of Presentation
      ISTANBUL, TURKEY
    • Year and Date
      2006-11-09
    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2007 Final Research Report Summary
  • [Presentation] Corporation Law and Accounting for Shareholders' Equity in Japan2006

    • Author(s)
      Noguchi, Akihiro
    • Organizer
      7th Annual Conference of the Asian Academic Accounting Association
    • Place of Presentation
      Sydney, Australia
    • Year and Date
      2006-09-19
    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2007 Final Research Report Summary
  • [Presentation] CORPORATION LAW AND ACCOUNTING FOR SHAREHOLDERS' EQUITY IN JAPAN2006

    • Author(s)
      NOGUCHI, AKIMBO
    • Organizer
      7TH ANNUAL CONFERENCE OF THE ASIAN ACADEMIC ACCOUNTING ASSOCIATION
    • Place of Presentation
      SYDNEY, AUSTRALIA
    • Year and Date
      2006-09-19
    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2007 Final Research Report Summary
  • [Presentation] Corporation Law and Shareholders' Equity2006

    • Author(s)
      Noguchi, Akihiro
    • Organizer
      Guam International Accounting Forum 2006
    • Place of Presentation
      University of Guam
    • Year and Date
      2006-06-23
    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2007 Final Research Report Summary
  • [Presentation] CORPORATION LAW AND SHAREHOLDERS EQUITY2006

    • Author(s)
      NOGUCHI, AKHDRO
    • Organizer
      GUAM INTERNATIONAL ACCOUNTING FORUM 2006
    • Place of Presentation
      GUAM
    • Year and Date
      2006-06-23
    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2007 Final Research Report Summary

URL: 

Published: 2005-04-01   Modified: 2016-04-21  

Information User Guide FAQ News Terms of Use Attribution of KAKENHI

Powered by NII kakenhi