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Share-based payment and IFRS-2 : stock options performance and the effects of implementing IFRS-2 in Norwegian publicly traded firms

Nyhuus, Malin Christine; Bredesen, Tom-Fredrik
Master thesis
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http://hdl.handle.net/11250/95060
Issue date
2014-02-12
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  • Master of Science [835]
Abstract
This study looks at share-based payment in Norwegian publicly traded firms. A

review of the history of stock options and the development of accounting and

taxation legislations is presented. The paper is divided into two main parts where

we first look at whether the implementation of IFRS-2 has caused any change in

the use of stock options to CEOs and employees. Our findings show a drop,

presumably in stock option grants, in most industries after the implementation,

and we conclude that accounting legislation is one important exogenous variable

that affects the use of stock options. The second part examines the relationship

between stock options and company performance and we find both significant

negative and insignificant relationships. We conclude that the relationship is

indeterminable.
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Masteroppgave(MSc) in Master of Science in Business, Finance - Handelshøyskolen BI, 2014

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