Expensing of share-based payments and its impact on large UK companies

Shiwakoti, Radha K. and Rutherford, Brian A. (2010) Expensing of share-based payments and its impact on large UK companies. British Accounting Review, 42 (4). pp. 269-279. ISSN 0890-8389. (The full text of this publication is not available from this repository)

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Official URL
http://dx.doi.org/10.1016/j.bar.2010.07.007

Abstract

This paper investigates the impact of one of the most controversial and strongly-opposed accounting standards of recent years affecting UK companies, IFRS 2/FRS 20. The standard requires the expensing of share-based payments. The findings of the study show that the accounting standards IFRS 2/FRS 20 have had only a modest impact upon selected performance measures. Findings of this research are out of line with previous studies, which examined the position prior to the implementation of mandatory expensing and mainly cover other countries. Given the modest impact, a question arises as to why the standard was opposed so strongly. It could be concluded that the impact of the standard was overstated to fuel opposition.

Item Type: Article
Uncontrolled keywords: Share-based payment Expensing
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Faculties > Social Sciences > Kent Business School > Accounting and Finance
Depositing User: Paul Verrion
Date Deposited: 26 Oct 2010 11:22
Last Modified: 14 Apr 2014 15:43
Resource URI: http://kar.kent.ac.uk/id/eprint/25931 (The current URI for this page, for reference purposes)
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