RESEARCH ONACCOU TING STANDARD FOR STOCK OPTIONS
| Project/Area Number |
17530336
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Nagoya University |
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Principal Investigator |
NOGUCHI Akihiro Nagoya University, GRADUATE SCHOOL OF ECONOMICS, PROFESSOR (90208314)
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| Project Period (FY) |
2005 – 2007
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| Project Status |
Completed (Fiscal Year 2007)
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| 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)
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| Keywords | STOCK OPTIONS / DEFINITION OF EQUITY / ASIA / ACCOUNTING STANDARDS / INTERNATIONAL STANDARDS |
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| 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.
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Report
(4 results)
Research Products
(14 results)
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[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
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[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
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