can be linked to the theme of stock-options accounting and disclosure, which has been recently transformed by the adoption … of international accounting standards in most developed economies. Indeed, according to the IFRS 2, stock-options are to … to the fair value of the options. This accounting method breaks significantly with the past, when disclosure of stock …

the management and accounting profession, in terms of ethics and accountability. Implementation and development of … corporate governance, among many others, also provides accounting information transparency, enhance credibility of published …