~ Muliawati
Jurusan Akuntansi, Fakultas Ekonomi Universitas Katolik Parahyangan

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Stock Option: Perlakuan Akuntansi dan Pengaruhnya Terhadap Earning Per Share ~ Muliawati
Bina Ekonomi Vol. 5 No. 1 (2001)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (560.857 KB) | DOI: 10.26593/be.v5i1.592.%p

Abstract

This paper discusses some recognition methods for stock compensation and how stock compensation dilutes earning per share. Some methods discussed in this paper are fair value Method' and intrinsic value method. The mechanism of how stock compensation dilutes earning per share is also explained at the end of in this paper.