Kostnadsföring av optionsprogram : En studie om IFRS 2 och dess effekter för svenska börsnoterade företag som innehar aktiva optionsprogram
Summary The purpose of this thesis is to examine what effect the IFRS 2 has on earnings, equity, financial strength and return on equity for listed Swedish companies with active stock option plans. The purpose is further to investigate the companies’ attitudes towards IFRS 2 and to find out if compa...
| Main Authors: | , |
|---|---|
| Format: | Others |
| Language: | Swedish |
| Published: |
Södertörns högskola, Institutionen för ekonomi och företagande
2006
|
| Subjects: | |
| Online Access: | http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-477 |