2007 Fiscal Year Final Research Report Summary
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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| 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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Research Products
(14 results)
