2009 Fiscal Year Final Research Report
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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| 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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Research Products
(8 results)
