The value relevance of stock-based compensation in Japan
| Project/Area Number |
19730308
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| Research Category |
Grant-in-Aid for Young Scientists (B)
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| Allocation Type | Single-year Grants |
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| Research Field |
Accounting
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| Research Institution | Hosei University |
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Principal Investigator |
TAKEGUCHI Keisuke Hosei University, 経済学部, 准教授 (80386333)
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| Project Period (FY) |
2007 – 2009
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| Project Status |
Completed (Fiscal Year 2009)
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| Budget Amount *help |
¥3,380,000 (Direct Cost: ¥2,900,000、Indirect Cost: ¥480,000)
Fiscal Year 2009: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Fiscal Year 2008: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Fiscal Year 2007: ¥1,300,000 (Direct Cost: ¥1,300,000)
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| Keywords | ストック・オプション / 株式報酬 / 適時開示情報 |
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| Research Abstract |
In this project, we investigate the following two studies of stock-based compensation in Japan. One is a theoretical study on the practice of accounting standards; another is an empirical study on the grant of stock options. In these studies, we find confusion about "vesting condition" in Japanese firms. We also find that stock market reaction is different from U.S.
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Report
(4 results)
Research Products
(13 results)
