L'utilité informationnelle de la charge pour options dans les comptes de résultats

Benoît Leroux, Nicole Lanoue and Guy Villeneuve

Revue française de gestion, 2007, vol. n° 175, issue 6, 33-49

Abstract: Since 2002, firms in Canada recognize stock option expenses in the income statement or disclose pro forma earnings in a note to financial statements. This aims to improve the transparency of financial results. Our study indicate that on average, if small and large capitalization Canadian companies had recognized stock option expenses in 1999,2000 and 2001, net earnings would have dropped significantly (-9.0%) and that expensing stock options does not increase the information usefulness of earnings per share as an indicator of share value.

Date: 2007
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