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- W30974357 abstract "It was until February 2004 in Europe that Employee Stock Options (also: ESOs) were processed using an intrinsic value approach. Under the intrinsic value approach, ESOs were only required to be recorded as a compensation expense when the market value of the shares on the grant date was higher than the exercise price of the ESO. In other words, an ESO was only expensed when it had an intrinsic value. Since in practice most firms set a fixed exercise price equal or higher than the market value of the shares, an ESO did not have an intrinsic value and as a result no compensation expenses were recorded on the income statement. However, in February 2004 the IASB issued IFRS 2 Share-Based Payment. This standard made it, in contrast to the standard at that time, mandatory to expense ESOs by using their fair value. In this thesis it is examined whether the implementation of IFRS 2 has had a negative impact on the use of ESOs as equity-based compensation for Dutch listed firms. Thereby both the amount and value of ESOs granted to CEOs and total employees are examined. By separating changes in ESOs for CEOs and total employees it is possible to study whether not only investor sentiments, but also the impact of expensing on firms’ financial statements has affected ESO use. However, when analyzing the results the focus in this thesis lies on CEO compensation. In the end, decisive evidence was found to conclude that IFRS 2 indeed has had a negative impact on ESOs granted to both CEOs and total employees in The Netherlands. Supplementary to this, for CEO compensation it was also shown that a decline in the use of ESOs and an increase in other types of long-term equity-based compensation took place simultaneously." @default.
- W30974357 created "2016-06-24" @default.
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- W30974357 date "2010-08-05" @default.
- W30974357 modified "2023-09-27" @default.
- W30974357 title "Is there a link between the implementation of the fair value accounting approach for ESOs and their use" @default.
- W30974357 hasPublicationYear "2010" @default.
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