Pertinence des différentes modalités de présentation et comptabilisation des régimes d'options d'achat d'actions

Sylvie Berthelot, Tania Morris and Aurélie Desfleurs

ACCRA, 2011, vol. 17, issue 2, 37-58

Abstract: The study examines the value relevance of recognition versus disclosure for stock-based compensation information required by the different accounting standards having taken place in Canada between 2000 and 2005. The results, analyzed for a sample of public firms traded on the Toronto Stock Exchange, suggests that information other than value of stock options disclosed by statement footnotes and the recognition of stock option expense in the income statement seem relevant to investors. However, the pro forma disclosures showing the impact of stock option cost on net income does not seem to show a significant informational content.

Keywords: stock options; value relevance; recognition; disclosure; accounting standardization (search for similar items in EconPapers)
Date: 2011
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