Butzbach, Olivier; Di Carlo, Ferdinando - Volkswirtschaftliche Fakultät, … - 2008
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 …
