Relevant bibliographies by topics / Share-based payments

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  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers

Academic literature on the topic 'Share-based payments'

Author: Grafiati
Published: 4 June 2021
Last updated: 18 February 2022

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Journal articles on the topic "Share-based payments"

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Holzmann, Oscar J., and Tom Robinson. "Statement 123R share-based payments." Journal of Corporate Accounting & Finance 16, no. 4 (2005): 81–84. http://dx.doi.org/10.1002/jcaf.20123.

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Munter, Paul. "Asset impairment proposal, share-based payments." Journal of Corporate Accounting & Finance 12, no. 2 (January 2001): 77–81. http://dx.doi.org/10.1002/1097-0053(200101/02)12:2<77::aid-jcaf12>3.0.co;2-z.

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Navathe, Amol S., Claire Dinh, Sarah E. Dykstra, Rachel M. Werner, and Joshua M. Liao. "Overlap between Medicare’s Voluntary Bundled Payment and Accountable Care Organization Programs." Journal of Hospital Medicine 15, no. 6 (August 21, 2019): 356–58. http://dx.doi.org/10.12788/jhm.3288.

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Accountable care organizations (ACOs) and bundled payments represent prominent value-based payment models, but the magnitude of overlap between the two models has not yet been described. Using Medicare data, we defined overlap based on attribution to Medicare Shared Savings Program (MSSP) ACOs and hospitalization for Bundled Payments for Care Improvement (BPCI) episodes at BPCI participant hospitals. Between 2013 and 2016, overlap as a share of ACO patients increased from 2.7% to 10% across BPCI episodes, while overlap as a share of all bundled payment patients increased from 19% to 27%. Overlap from the perspectives of both ACO and bundled payments varied by specific episode. In the first description of overlap between ACOs and bundled payments, one in every ten MSSP patients received care under BPCI by the end of our study period, whereas more than one in every four patients receiving care under BPCI were also attributed to MSSP. Policymakers should consider strategies to address the clinical and policy implications of increasing payment model overlap.
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Deák, Vivien, László Kajdi, and István Nemecskó. "Analysis of Retailer and Corporate Payment Habits in Hungary." Financial and Economic Review 20, no. 2 (2021): 33–59. http://dx.doi.org/10.33893/fer.20.2.3359.

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The study looks at the payment habits of retailers and companies in Hungary, especially the acceptance and share of electronic payments in 2019. In doing so, data from two questionnaire-based surveys and the online cash register database are analysed using statistical methods, decision trees and regressions. The results show that retailer payments are typically cash intensive, while credit transfer transactions dominate at companies. The factors with the largest impact on card acquiring and the share of cash at points of sale is sales revenue and the value of the purchase in the case of retailers, and the proportion of cash wage payments in the case of companies. Costs also play an important role in card acquiring, therefore instant payment, which provides cheaper electronic payment solutions, could be crucial when it comes to smaller retailers and companies offering electronic payments. Public policy measures could mainly target retailers and the micro and small enterprise segment.
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Nichols, Nancy, Luis Betancourt, and Irana Scott. "The FASB Simplifies the Accounting for Share-Based Payments." Journal of Corporate Accounting & Finance 28, no. 4 (April 21, 2017): 8–19. http://dx.doi.org/10.1002/jcaf.22275.

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Stanley Diepiriye, Davies, and Lucky Anyike Lucky. "Corporate Characteristics and Influence on Share Based Payment of Financial Service Firms in Nigeria." Asian Finance & Banking Review 2, no. 1 (January 27, 2018): 18–29. http://dx.doi.org/10.46281/asfbr.v2i1.8.

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This investigates the effect of corporate characteristics on share base payment of financial service industry in Nigeria. Objective of the study is to if internal factors affects share base payments of corporate organizations in Nigeria. We analyzed five commercial banks and five insurance firms that are quoted on the floor of Nigerian Stock Exchange. Technique adopted for sampling adopted is convenience sampling. As the nature of data is panel therefore, pooled regression, fixed and random effect tests are run. Random effect results are focused after applying Hausman’s test. From the fixed effect model, tangibility, risk, management efficiency, debt equity ratio, corporate governance and cost of capital have negative but insignificant effects while return on investment, liquidity and firm size have positive and insignificant effect on share base payment. We conclude that corporate characteristics does not significantly influence share base payment of the selected financial service firms. We therefore recommend that the use of share base payment should be integrated with the corporate structure such as ownership structure, capital structure and others.
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Zinoveva, Irina, and E. El'chaninova. "NON-CURRENT SETTLEMENTS IN THE MODERN ECONOMIC SPACE." Actual directions of scientific researches of the XXI century: theory and practice 8, no. 2 (December 29, 2020): 65–70. http://dx.doi.org/10.34220/2308-8877-2020-8-2-65-70.

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The paper considers the development of a system of cashless payments in Russia, as well as in the regional context, using the example of the regions of the Central Black Earth Region and Voronezh Region over the past two years. The concept of non-cash payments and the main advantages of their use (flexibility of payments, transparency of all payments, exclusion of counterfeit banknotes, reduction of costs of economic entities for storage and collection of cash, etc.) are designated. Based on the research data of the SberData project from Sberbank, a comparison is made of regional and average statistics of the country, the level of penetration of cashless payments into the settlement system in 2018-2019 is determined. both at the end of the year and quarterly. It is noted that over 10 years the share of card payments has grown 10 times. Due to the expansion of the spread of non-cash payments and their demand, the share of cash use when paying for most goods and services is less than 50%. Categories were identified in which the population prefers banknotes more and the reasons for choosing this method of payment are determined. The differences between the regions by the percentage of citizens using cashless payments are analyzed. As a result of the analysis, tendencies in the development of cashless payments in the Central Black Earth Region were identified.
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Štolbová, M., and T. Hlavsa. "The impact of LFA payments on FADN farms in the Czech Republic." Agricultural Economics (Zemědělská ekonomika) 54, No. 10 (October 24, 2008): 489–97. http://dx.doi.org/10.17221/275-agricecon.

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This paper analyses the impact of the LFA payments on farms economic results on the basis of the Farm Accountancy Data Network in the Czech Republic. Firstly, the approaches are compared to the structure of farms based on the LFA type. Secondly, the share of the LFA payments on economic results of farms is evaluated. The evaluation considers the LFA type, share of grassland, size of the eligible area of farms. Basic economic indicators are being monitored, such as Gross Farm Income, Farm Net Value Added, Family Farm Income, current subsidies, of which in particular the LFA payments. The share of the LFA payments in economic results of agricultural holdings is compared. As a result of the analysis, the winners and losers of the current system were defined.
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Alhaj Ismail, Alaa, Sami Adwan, and John Stittle. "Does Accounting Treatment of Share‐based Payments Impact Performance Measures for Banks?" Australian Accounting Review 29, no. 4 (July 5, 2018): 631–48. http://dx.doi.org/10.1111/auar.12247.

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Giner, Begoña, and Miguel Arce. "Lobbying on Accounting Standards: Evidence from IFRS 2 on Share-Based Payments." European Accounting Review 21, no. 4 (December 2012): 655–91. http://dx.doi.org/10.1080/09638180.2012.701796.

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Dissertations / Theses on the topic "Share-based payments"

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Arn, Lundberg Robert, and Nilsson Adam. "Share-Based Payments : Utilization of share-based payments and the affects of the IFRS 2 on the Swedish A-list companies’." Thesis, Jönköping University, Jönköping International Business School, 2005. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-258.

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Användandet av olika incitamentsprogram och aktierelaterade ersättningar i synnerhet har ökat sen 80-talet. Aktierelaterade ersättningsprogram används för att uppmuntra persona-len att aktivt deltaga för att förbättra företagets resultat. Ersättningarna i dessa program be-står antingen av köpotioner, teckningsoptioner, syntetiska optioner eller konvertibler.

Sedan den 1 januari 2005 gäller de nya redovisningsreglerna IFRS 2. Dessa regler styr redo-visningen av aktierelaterade ersättningar. IFRS 2 kräver att alla företag noterade på någon börs inom EU kostnadsför dessa ersättningar i resultaträkningen. Innan implementeringen av de nya reglerna räckte det med att ta upp dessa ersättningar i notform. IFRS 2 kräver att dessa regler retroaktivt skall användas för att påvisa dess effekter på 2004 års resultaträk-ning. Anledningen till detta är att potentiella investerare skall ha möjlighet att kunna jämfö-ra resultaträkningar från olika år.

Syftet med uppsatsen är att undersöka vilka effekter företagen på den svenska A-listan skul-le få erfara om IFRS 2 var implementerad redan år 2004. Vidare ämnar vi att beskriva hur aktierelaterade ersättningsprogram används och hur detta påverkar företagen.

Uppsatsen är genomförd med en kvantitativ ansats och har baserats på sekundärdata från företagens årsrapporter. Vårt urval är det samma som totalpopulationen på den svenska A-listan.

De slutsatser som vi kunnat dra i vår uppsats är att majoriteten av de noterade företagen på A-listan använder någon form av aktierelaterade ersättningsprogram. Den mest använda optionstypen är teckningsoptioner. I medel skulle resultatet minskat med 0,89 procent på grund av IFRS 2. Utspädningseffekten som orsakats av aktierelaterade ersättningar var i medel 0,54 procent. Företagen på A-listan använder i huvudsak Black & Scholes-modellen vid värdering av de aktierelaterade ersättningsprogrammen. Vidare indikerar resultatet av vår studie att företag som använder köpoptioner skulle ha haft mest negativ resultatpåver-kan på grund av IFRS 2. En annan intressant slutsats är att större företag tenderar att in-volvera alla anställda i sina aktieoptionsprogram medan mindre bolag föredrar att rikta des-sa aktierelaterade ersättningar endast till chefer och ledning.


The use of incitement programs and share-based programs in particular has increased since the 1980`s. These share-based programs are used to encourage the employees to actively participate in increasing the company’s result. The payment in these share-based compen-sations either is; call options, subscription options, synthetic options or convertibles.

From January 1 2005, the new accounting regulation IFRS 2 regarding share-based pay-ments are implemented. The IFRS 2 demands all companies noted on a stock exchange in the European Union to account for the share-based payments and expense these in the in-come statement. Before this implementation, these payments only had to be described in a disclosed form. However for the year 2004, the effects due to the IFRS 2 have to be taken into consideration in the income statement. The reason for this is that potential investors must have the possibility to compare the financial statements between different time peri-ods.

The purpose with thesis is to cover what effects the companies’ on the Swedish A-list should have had if the IFRS 2 were implemented already the year 2004. Secondly, the aim is to cover and describe the utilization of share-based programs among these companies and to explain how they are affected.

The thesis is conducted through a quantitative approach and based on secondary data from annual reports of the companies’. Our selection is the total population on the Swedish A-list.

The conclusions made in our thesis are that the majority of the A-listed companies’ use some kind of share-based programs. The most frequently used option type is the subscrip-tion option. On average, the decrease in result was 0,89 percent due to IFRS 2. On average the dilution effect due to the use of share-based programs decreased the result per share by 0,54 percent. The companies on the A-list use the Black & Scholes formula to valuate the share-based payments. Our study also indicates that the companies using call options should have experienced the greatest result decrease due to the IFRS 2. Another interesting conclusion is that the larger companies in our study are most likely to involve all the em-ployees’ in the share-based programs while the smaller companies prefer to only involve executives and other leading personnel.

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Claassen, Theunis Cornelis. "Expenditure actually incurred and the problem of share-based payments." Master's thesis, University of Cape Town, 2013. http://hdl.handle.net/11427/4591.

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Bortz, Jeremy. "Do share-based payments constitute expenditure, for tax purposes, in order to facilitate a deduction?" Master's thesis, University of Cape Town, 2014. http://hdl.handle.net/11427/4576.

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The uncertainty surrounding whether a share-based payment constitutes expenditure, is, to a large extent, unresolved. This issue is significant because a company may only claim a (general) deduction in terms of section 11(a) of the Income Tax Act No. 58 of 1962, as amended (The Income Tax Act) if they have incurred "expenditure". [...] The issue has been brought to the fore with the 2004 introduction, by the International Accounting Standards Board, of a new accounting standard on share-based payments, International Financial Reporting Standard 2 Share-based Payment (IFRS 2). [...] This paper will initially discuss the financial implications of this new accounting standard. Before discussing the tax implications, it will provide a brief background to the requirements of IFRS 2. Whether a share-base payment constitutes "expenditure" for tax purposes will be determined by interpreting any applicable case law, both local and international, and by analysing any relevant legislation. Finally, the international practices of both the UK and Australia will be briefly discussed. (This paper will in no way no consider the valuation, for tax purposes, of such potential deduction).
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Gyulanszky, Nathalie, and Susanna Kleijn. "Införandet av IFRS och företagens användning av aktierelaterade ersättningar : En studie av olika börsbolags användning av aktierelaterade ersättningar till anställda." Thesis, Södertörns högskola, Institutionen för samhällsvetenskaper, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-26403.

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Bakgrund: För att skapa mer transparens i redovisningen bildades IASB (tidigare IASC) och EU beslutade att alla EU-länder skulle tillämpa IASB:s internationella standarder. Detta medförde att de svenska börsnoterade bolagen från och med 2005 blev tvungna att tillämpa IFRS 2, som innebar att aktierelaterade ersättningar skulle börja kostnadsföras, vilket tidigare inte krävts. Syfte: Syftet med denna undersökning är att kartlägga huruvida företagens användning av aktierelaterade ersättningar till styrelse, VD och övriga anställda, har förändrats från 2001 till 2013, vilket utgör en tid innan, till en tid efter införandet av IFRS 2005. Metod: En longitudinell studie har genomförts av de 60 bolag som var noterade i Large Cap per den 31 december 2013. Studien är en totalundersökning av dessa bolag under åren 2001 till 2013 och datainsamlingen genomfördes genom dessa bolags årsredovisningar under dessa år. Det som granskats är huruvida bolagen använt sig av aktierelaterade ersättningar under perioden. Om en förändring har skett och i så fall hur den sett ut, vilka sorters aktierelaterade ersättningar de använt sig av, samt i vilken omfattning. Dessutom studerades hur stora tilldelningar som skett, förekomsten av nystartade incitamentsprogram, samt om användningen skiljer sig åt mellan företag inom olika branscher. Analysen utgår från de diagram och tabeller som kunnat tas fram genom den insamlade datan. Slutsatser: Användningen av aktierelaterade ersättningar har ej minskat under perioden 2001 till 2013. Tilldelningen minskade kraftigt från 2001 till IFRS införande år 2005, för att sedan öka från 2005 till 2013. Överlag använde cirka hälften av bolagen aktierelaterade ersättningar vardera år. Inom branschen Tillverkning & Industri tilldelades flest optioner och aktier i genomsnitt per företag under perioden. Den bransch som tilldelade minst antal optioner och aktier i genomsnitt per företag under perioden var Fastighetsverksamhet. Det gick att urskilja en stark minskning av användningen av personaloptionsprogram, samtidigt som en markant och stabil ökning av användningen av olika typer av aktieprogram kunde urskiljas.
Background: To create more transparency in reporting, the IASB (previously IASC) was formed and the EU determined that all the countries, which are members of the EU, are to apply the international standards of the IASB. This lead to the requirement that all the Swedish listed companies had to comply with IFRS 2 as of 2005, which meant that share-based payments were to be expensed, which had not previously been required. Purpose: The purpose of the study is to identify whether corporate use of share-based payments of directors, CEO and other employees, has changed from 2001 to 2013, which represents a time before, to a time after the introduction of IFRS in 2005. Method: A longitudinal study was conducted on the 60 companies listed in Large Cap on December 31, 2013. The study includes the total population during the years 2001 to 2013. The data collection was carried out through these companies’ annual reports for these years. What has been reviewed in the study is whether the companies have been using share-based payments during this period of time. If a change has occurred and, if so, how it appeared, which forms of share-based payments they have been using, and to what extent. Furthermore, the size of allocations, the presence of start-up incentive programs and if the use of share-based payments differ between companies in different industries were studied. The analysis is based on the graphs and tables that could be produced by the collected data. Conclusions: The use of share-based payments has not decreased over the period 2001 to 2013. The allocation decreased significantly from 2001 to the introduction of IFRS in 2005, to later on increase from 2005 to 2013. Overall, approximately half of the companies used share-based payments each year. Within the line of business Manufacturing & Industry, the highest number of options and shares were allocated on average per company over the period. The line of business that allocated the least number of options and shares on average per company over the period was Real estate activity. It was possible to distinguish a strong reduction in the use of employee stock option programs. At the same time a significant and steady increase in the use of different types of share programs could be distinguished.
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Nguta, Mbulelo. "The meaning of expenditure actually incurred in the context of share-based payments for trading stock or services rendered." Thesis, Rhodes University, 2015. http://hdl.handle.net/10962/d1018661.

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Section 11(a) of the Income Tax Act 58 of 1962 entitles taxpayers to a deduction in respect of expenditure actually incurred, provided that all the other requirements of section 11 and section 23 of the Act have been met. A company may issue its own shares, credited as fully paid up, as a payment for trading stock or services rendered, as was the case in C:SARS v Labat Africa (2011) 74 SATC 1. The question that was raised by this decision is whether the issue of shares constitutes “expenditure” as contemplated in section 11(a) of the Act. It is trite that a share in a company is a bundle of rights which entitle the holder to dividends when declared and to a vote in shareholders’ meetings and that a share does not come into the hands of a shareholder by way of transfer from the company, but is rather created as a bundle of rights for him in the company. In C: SARS v Labat Africa, the Supreme Court of Appeal decided that to issue shares as a payment for goods is not expenditure as contemplated in section 11(a) of the Act. The Act does not define “expenditure”. It has been interpreted in certain cases as a payment of money or disbursement, while it has been interpreted as the undertaking of a legal obligation in other cases. The Labat Africa case has been criticised for its interpretation of expenditure on the grounds that it is contrary to the principle that “actually incurred” does not mean “actually paid”. This research has argued that, in the context of the Labat Africa case, which related to an issue of shares in payment for goods, Harms AP’s judgment was concerned with showing why a share issue is not expenditure. He could not have intended to deny a deduction to transactions such as credit purchases.
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Skogh, Andreas, and Fredric Hammar. "Förekomsten av aktierelaterade instrument : – en studie av hur svenska börsbolag utformat sina incitamentsprogram före och efter införandet av IFRS 2." Thesis, Linköpings universitet, Företagsekonomi, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-78006.

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Bakgrund och problem: Efter införandet av IFRS 2 ska svenska börsbolag behandla aktierelaterade ersättningar som en kostnad i redovisningen. Då detta inte krävdes tidigare, medförde de nya reglerna diskussioner om vilka konsekvenserna skulle bli. Frågan är om kostnadsföringen av dessa ersättningar lett till att bolag utformat sina aktierelaterade incitamentsprogram annorlunda efter införandet av IFRS 2. Syfte: Att undersöka om införandet av IFRS 2 har påverkat svenska börsbolags utformning av aktierelaterade incitamentsprogram samt förklara orsaken till en eventuell förändring. Metod/Empiri: Information har samlats in via årsredovisningar från 42 svenska noterade bolag under en tidsperiod av tio år. Datamaterialet analyseras genom observationer och regressionsanalyser där isolering sker av påverkan från företagsspecifika faktorer. Slutsatser: Studien visar på att förekomsten av optionsprogram minskar under åren 2003 och 2005 samtidigt som antalet aktieprogram ökar. Förändringen sker samtidigt som införandeprocessen av IFRS 2 och stämmer överens med antagandet om att kostnadsföringen av aktierelaterade ersättningar ligger bakom förändringen. Att kostnadsföring påverkar bolagsbeslut i utformning av incitamentsprogram överensstämmer med studier, som visar att beslutsfattare i bolag anser att bolagets intressenter koncentrerar sig på den redovisade vinsten.
Background and problem: Swedish listed companies treat share-based payments as an expense since the adoption of IFRS 2. The adoption meant a change compared to previous accounting treatment, which triggered discussions regarding the consequences of such expensing. The question is if the expensing of share-based payments resulted in changes in the design of share-based incentive programs. Aim: Investigate whether the adoption of IFRS 2 has affected the design of share-based incentive programs in Swedish listed companies and explain the reason for such change. Method/Empirics: Information has been collected through annual reports from 42 Swedish listed companies over a period of ten years. In order to analyze the impact of IFRS 2, observations are made together with regression analysis where the impact of firm-specific determinants is accounted for. Conclusions: The existence of option plans are reduced between 2003 and 2005, while the number of share plans is increasing. The change takes place at the same time as the implementation process of IFRS 2 and is consistent with the assumption that the mandatory expensing of share-based payments is causing the change. The reason for expensing affecting corporate decisions regarding share-based incentive programs is that decision makers believes that company stakeholders focuses on reported earnings.
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Andersson, Aronsson Viola, and Emad Barsoum. "Styrelseegenskapers påverkan på efterlevnaden av IFRS 2 : En studie om efterlevnad av upplysningskrav och kvantiteten av noter i årsredovisningar." Thesis, Södertörns högskola, Företagsekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-41266.

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Bakgrund Upplysningar är ett ämne som ofta förekommer i den internationella redovisningsdebatten eftersom det utgör en nyckelfaktor för att förstå företagens finansiella rapporter. Det har även funnits ett intresse att förklara efterlevnadsnivån, där en stor del av forskningen undersökt företagsspecifika egenskapers påverkan på efterlevnaden. Under de senaste åren har forskning även intresserat sig för att undersöka huruvida bolagsstyrningsspecifika egenskaper kan påverka upplysningsgraden. Den internationella normgivaren IASB utvärderar även om redovisningsstandarderna kan vara en bidragande faktor till det omtalade informationsöverflöde som påstås finnas i årsrapporter, och om fler principer istället bör införas. Det kan dock finnas skäl till att först utvärdera efterlevnadsnivån för de minimikrav som ställs på företagen avseende upplysningar innan principer införs som skapar större frihet för företagen att lämna upplysning. Syfte Inom ramen för denna studie är syftet att åskådliggöra efterlevnadsnivån och kvantiteten av noter om aktierelaterade ersättningar över tid, och därmed skapa insikt för vilken information som förmedlas i de finansiella rapporterna och vilka upplysningskrav som har bristfällig efterlevnad. Studien ämnar även till att klargöra huruvida styrelseegenskaper och kvantiteten av noter kan påverka efterlevnaden av IFRS 2 för att belysa hur styrelsens sammansättning kan inverka på redovisningen och upprättandet av företagens årsredovisningar. Metod Fyra hypoteser har formulerats för att besvara studiens syfte. Studien tillämpar en kvantitativ metod där text i årsredovisningar har kvantifierats och kodats i enlighet med metoden innehållsanalys. En dikotomisk poängsättning har använts i konstruktionen av studiens upplysningsindex. Kvantiteten av upplysningar om aktierelaterade ersättningar har mätts i antal ord.     Resultat Efterlevnadsnivån för svenska börsnoterade företag låg på omkring 70 procent, med en minimal ökning om 1 procentenhet mellan de undersökta åren. Kvantiteten av upplysningar om aktierelaterade ersättningar visade inte heller på någon större förändring mellan åren och merparten av företagen låg mellan intervallet 501 till 1 500 ord i årsrapporterna. Regressionsanalysen ledde till att ingen av studiens hypoteser kunde accepteras då ingen variabel uppvisade statistisk signifikans. Slutsats Studien påvisar bristfällig efterlevnad av IFRS 2. Vidare kunde inga signifikanta samband konstateras mellan efterlevnaden och de bolagsstyrningsspecifika egenskaperna, vilket skiljer sig från internationella studier. Kvantiteten av upplysningar om aktierelaterade ersättningar har varit relativt stabil mellan åren, dock har det totala antalet sidor i årsredovisningarna ökat med 16,9 procent vilket kan indikera på ett informationsöverflöde.
Background Disclosures are a topic that is often found in the international accounting debate because they are a key factor in understanding the financial reports of companies. There has also been an interest in explaining compliance levels, where a large part of the research has investigated the impact of firm specific characteristics on compliance. In recent years, research has also been interested in examining whether corporate governance characteristics can affect the degree of disclosure. The international standards regulator IASB are now at a stage where they evaluate whether accounting standards can be a contributing factor to the discussed information overflow in annual reports and whether more principles should be introduced instead. However, there may be grounds for evaluating the level of compliance for the minimum requirements before introducing principles that create greater freedom for companies to provide information or not. Purpose In the context of this study, the purpose is to illustrate the level of compliance and the quantity of notes on share-based payments over time, thereby creating an insight into what information is communicated in the financial reports and which disclosure requirements have inadequate compliance. The study also intends to clarify whether corporate governance characteristics and quantity of notes can affect compliance with IFRS 2 to illustrate how the composition of the Board of Directors can influence the accounting and preparation of the company’s annual reports. Method Four hypotheses have been formulated to answer the purpose of the study. The study applies a quantitative method where text in annual reports has been quantified and coded according to the method of content analysis. A dichotomous score has been used when constructing the study´s disclosure index. The quantity of information on share-based payments has been measured in number of words. Result The compliance level for Swedish listed companies was around 70 percent, with a minimal increase of 1 percent between the years surveyed. Nor did the amount of information on share-based payments show any significant change between the years and the majority of the companies ranged between 501 and 1 500 words in their annual reports. The regression analysis showed that none of the study´s hypotheses could be accepted as no variable showed statistical significance. Conclusions The study demonstrates a poor compliance with IFRS 2. Furthermore, no significant relationship between compliance level and corporate governance characteristics was found, which differs from international studies. The amount of information on share-based payments has been relatively stable over the years, however the total number of pages in the annual reports has increased by 16,9 percent, which may indicate an information overflow.
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Choudhary, Preeti. "Effects of Recognition versus Disclosure on the Structure and Financial Reporting of Share Based Payments." Diss., 2008. http://hdl.handle.net/10161/663.

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I examine whether financial statement preparers (managers and auditors) treat recognized versus disclosed fair value of option compensation differently. Recognition refers to items that appear on the face of financial statements and that are included in subtotal figures that appear in the summary accounts; disclosure refers to items that appear in words and amounts in only the financial statement footnotes. I find that fair value recognition of option compensation is likely to have a significant impact on net income. Firms in my sample granted options amounting to a median fair value of 7% of profits in 1996 and 11% of profits in 2004. I compare the terms of option grants and the properties of fair value estimation under a disclosure reporting regime to terms and properties under a recognition regime. Under a fair value recognition regime, I find firms reduce/eliminate option grants across all levels of employees, reduce the statutory length of options, and substitute restricted stock and bonuses for option compensation. The fair value reduction in option grants is on average 9% (0.4%) of absolute net income. In contrast, under a fair value disclosure regime, option compensation was not reduced. I also find that firms increase the bias in three inputs to fair value option estimation: volatility, dividend, and interest. This increase amounts to 4%, 2%, and 0.3% of fair value cost. Mandatory recognition firms also display increased dividend and interest input accuracy. Combined, these results suggest that financial statements reflect differences in behavior between recognition and disclosure reporting regimes, such that both real actions and fair value estimation are used to reduce recognized values.


Dissertation
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Van, Dyk Herman. "Grounds for allowing a tax deduction for employee share incentives / Herman van Dyk." Thesis, 2015. http://hdl.handle.net/10394/14244.

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Share-based payments have become a popular form of employee remuneration, largely for its potential to address the agency problem and are especially effective when made to senior employees. Accounting standards require companies to report share-based payments made to employees as expenses in their financial statements, but extant South African tax legislation does not permit a deduction where shares are awarded to serve as incentives for senior employees. This is due to the fact that the courts do not view the issue of a company‟s own shares as “expenditure”. South African tax legislation presently contains a special tax deduction for shares awarded to employees, but this provision‟s low monetary limit and restrictive requirements are considered to be inadequate, where the intention is to provide adequate incentives to senior employees in order to address the agency problem. The objective of this study is to evaluate whether sufficient grounds exist, based on the principles of sound tax policy, for the legislature to enact a special tax deduction for share-based payments, which would serve as an adequate incentive to senior employees. The evaluation found that the current tax position infringes upon several principles of sound tax policy and that an intervention by the legislature is required.
MCom (South African and International Tax), North-West University, Potchefstroom Campus, 2015
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Martins, Marco André Domingues. "A influência das "employee stock options" na performance financeira das empresas : análise às sociedades cotadas na Euronext Lisbon, BME, Euronext Paris e MTA." Master's thesis, 2016. http://hdl.handle.net/10071/14094.

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JEL Classification System: M52: Remuneração e Métodos de Remuneração e os seus impactos; M40: Contabilidade e Auditoria Geral / JEL Classification System: M52: Compensation and Compensation Methods and their effects; M40: Accounting and General Auditing
A presente pesquisa tem como objetivo identificar o impacto da prática de Employee Stock Options (ESO), como componente de remuneração, na performance das empresas pertencentes aos índices PSI20, IBEX35, CAC40 e MIB30. A análise é referente a 94 entidades cotadas na bolsa de valores de Portugal, Espanha, França e Itália, durante o período compreendido entre 2013 e 2015. Neste âmbito, foi adotado um modelo de regressão linear múltipla com o intuito de verificar a capacidade explicativa das ESO e de outras características organizacionais que possam influenciar positivamente o desempenho financeiro das empresas. Com este fim foram utilizadas, como fontes de informação, as Demonstrações Financeiras Consolidadas das entidades integrantes da amostra, assim como determinados conteúdos que integram a base de dados Amadeus. As conclusões, apesar de estatisticamente relevantes, não apresentam as ESO como fator explicativo das medidas de performance ROA, ROS e EBITDA. Verificou-se uma tendência de neutralidade relacionada com o efeito desta variável nos indicadores apresentados. Na realidade, não se demonstrou, para qualquer uma destas variáveis dependentes mencionadas, a existência de uma variável explicativa com significância estatística para justificar os valores verificados para a performance das empresas. Num contexto global, foi também notória a baixa aderência global do modelo no que diz respeito à percentagem da variação total do ROA, ROS e EBITDA que é explicada pela relação com uma ou mais variáveis independentes. Os resultados empíricos corroboram investigações anteriormente realizadas e incrementam uma tendência que aponta para a neutralidade do efeito desta componente remunerativa nos resultados contabilísticos das empresas.
This research aims to clarify the impact of Employee Stock Options (ESO) practices, as a component of employee remuneration schemes, in PSI20, IBEX35, CAC40 and MIB30 companies’ financial performance. This analysis is based on a sample constituted by 94 companies which belong to the Portuguese, Spanish, French and Italian stock exchange market during the period between 2013 and 2015. Thus it was adopted a multiple regression model with the objective to identify the explaining capacity of ESO policies on companies’ performance indicators and verify the existence of other indicators which may positively influence this aspect of organizational reality. Set on this goal there were used, as sources of information, the online database Amadeus and the Consolidated Financial Statements from the companies that constitute the sample of this investigation. Despite being statistical relevant, the results observed don’t consider ESO as an explain factor of the values detected on the performance measures as ROA, ROS and EBITDA. Actually, it wasn’t possible to demonstrate, for any of the other independent variables of this study, their statistical significance and practical capacity to justify the trends and values verified on the financial performance variables. In conclusion, it was also notorious the low global adherence of the model to explain the total percentage variation of ROA, ROS and EBITDA which is explained by the relation of these performance indicators with one or more independent variables. The empirical results observed on this study corroborate previous investigations and increase the propensity to observe the neutral effect of ESO, as part of employee’s benefits schemes, on organizations accounting performance.
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Books on the topic "Share-based payments"

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Board, Accounting Standards. Share-based payment. Central Milton Keynes: Accounting Standards Board, 2000.

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Board, Financial Accounting Standards. Share-based payment. Norwalk, Conn: Financial Accounting Standards Board, 2004.

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Board, Financial Accounting Standards. Share-based payment. Norwalk, Conn: Financial Accounting Standards Board of the Financial Accounting Foundation, 2004.

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Board, Accounting Standards. Share-based payment. London: Accounting Standards Board, 2002.

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Crook, Kimberley. Accounting for share-based payment. Norwalk, Conn: Financial Accounting Standards Board, 2000.

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Crook, Kimberley. Accounting for share-based payment. Norwalk, Conn: The Board, 2000.

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Board, Financial Accounting Standards. Accounting for share-based payment. Norwalk, Conn: FASB, 2000.

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Crook, Kimberly. Accounting for share-based payment. Norwalk, Conn: The Board, 2000.

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Board, Accounting Standards. Share-based payment: IFRS 2. Milton Keynes: Accounting Standards Board, 2004.

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Crook, Kimberley. Accounting for share-based payment. Norwalk, Conn: The Board, 2000.

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Book chapters on the topic "Share-based payments"

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Riccardi, Lorenzo. "Accounting Standards for Business Enterprises No. 11—Share-Based Payments." In China Accounting Standards, 77–81. Singapore: Springer Singapore, 2015. http://dx.doi.org/10.1007/978-981-10-0006-5_15.

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Buschhüter, Michael, and Andreas Striegel. "IFRS 2 – Share-based Payment." In Kommentar Internationale Rechnungslegung IFRS, 83–136. Wiesbaden: Gabler, 2011. http://dx.doi.org/10.1007/978-3-8349-6633-9_5.

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Köster, Oliver. "IFRS 2 – Share-based Payment (Kommentar)." In Anteilsbasierte Vergütung nach IFRS 2, 33–70. Wiesbaden: Springer Fachmedien Wiesbaden, 2013. http://dx.doi.org/10.1007/978-3-658-01551-0_2.

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Köster, Oliver. "International Financial Reporting Standard 2 Share-based Payment." In Anteilsbasierte Vergütung nach IFRS 2, 9–31. Wiesbaden: Springer Fachmedien Wiesbaden, 2013. http://dx.doi.org/10.1007/978-3-658-01551-0_1.

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"Share-Based Payments." In Wiley Guide to Fair Value Under IFRS, 461–75. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119204008.ch32.

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"Share-Based Payments." In IFRS® Made Easy, 33–41. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119200772.ch3.

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"Share-Based Payments (IFRS 2)." In International Trends in Financial Reporting under IFRS, 363–72. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119197102.ch26.

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"Share-Based Payments (IFRS 2)." In Understanding IFRS Fundamentals, 295–304. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119197690.ch33.

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"Share-Based Payments (IFRS 2)." In IFRS Practical Implementation Guide and Workbook, 445–62. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119200543.ch33.

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"Financial Instruments and Share-Based Payments." In Fundamentals of International Financial Accounting and Reporting, 205–24. WORLD SCIENTIFIC, 2010. http://dx.doi.org/10.1142/9789814280242_0009.

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Conference papers on the topic "Share-based payments"

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Tan, Sibel, Mehmet Hasdemir, and Bengü Everest. "Agricultural Support Policies in Turkey." In International Conference on Eurasian Economies. Eurasian Economists Association, 2015. http://dx.doi.org/10.36880/c06.01444.

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Agriculture is the leading strategic sector of Turkey as it was in entire world. Despite this strategic significance, risks and uncertainties because of the dependency on natural conditions turn agriculture into a disadvantaged sector. Just because of those disadvantages, agriculture is protected with various support policies throughout the world. Agricultural policies of Turkey have initiated with institutionalization policies of the Republican period and progressed through product supports, input supports and low-interest credit implementations of the planned period. These policies experienced serious reforms at the beginning of 2000s. Within the scope of Agricultural Reforms Implementation Project (ARIP), agricultural supports were tried to be gathered under a single roof and Direct Income Support (DIS) implementations have started. The DIS implementations lasted for 8 years and terminated in 2008. Current agricultural policy tools are implemented as area-based supports, subsidiary payments, rural development and agricultural insurance supports. The budget allocated to agriculture and the share of agricultural supports in Gross Domestic Product (GDP) of Turkey did not exhibit much change in years. Considering the policies and supports provided in developed countries and especially in European Union (EU) countries, it is recommended for Turkey that share of agricultural supports in total budget should be increased to levels in those countries.
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WANG, Zhen-Yi, Xi CHEN, and Rui-Wen WAN. "Zero Leverage, Media Attention and Cash Dividend Payment - An Empirical Analysis Based on A Share Listed Companies." In 2018 4th Annual International Conference on Modern Education and Social Science (MESS 2018). Paris, France: Atlantis Press, 2018. http://dx.doi.org/10.2991/mess-18.2018.72.

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