Shiwakoti, Radha K., 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. (doi:10.1016/j.bar.2010.07.007) (The full text of this publication is not currently available from this repository. You may be able to access a copy if URLs are provided) (KAR id:25931)
| The full text of this publication is not currently available from this repository. You may be able to access a copy if URLs are provided. | |
| 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 |
|---|---|
| DOI/Identification number: | 10.1016/j.bar.2010.07.007 |
| Uncontrolled keywords: | Share-based payment Expensing |
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | Divisions > Kent Business School - Division > Kent Business School (do not use) |
| Depositing User: | Paul Verrion |
| Date Deposited: | 26 Oct 2010 11:22 UTC |
| Last Modified: | 05 Nov 2024 10:06 UTC |
| Resource URI: | https://kar.kent.ac.uk/id/eprint/25931 (The current URI for this page, for reference purposes) |
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