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dc.contributor.authorNyhuus, Malin Christine
dc.contributor.authorBredesen, Tom-Fredrik
dc.date.accessioned2014-02-12T13:52:37Z
dc.date.available2014-02-12T13:52:37Z
dc.date.issued2014-02-12
dc.identifier.urihttp://hdl.handle.net/11250/95060
dc.descriptionMasteroppgave(MSc) in Master of Science in Business, Finance - Handelshøyskolen BI, 2014
dc.description.abstractThis 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.no_NO
dc.language.isoengno_NO
dc.subjectfinansno_NO
dc.subjectfinanceno_NO
dc.titleShare-based payment and IFRS-2 : stock options performance and the effects of implementing IFRS-2 in Norwegian publicly traded firmsno_NO
dc.typeMaster thesisno_NO


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