Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan
Vol. 5 No. 1 (2001)

Stock Option: Perlakuan Akuntansi dan Pengaruhnya Terhadap Earning Per Share

~ Muliawati (Jurusan Akuntansi, Fakultas Ekonomi Universitas Katolik Parahyangan)

Article Info

Publish Date
15 Jul 2014

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.

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Journal Info
Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan
Website

Abbrev

BinaEkonomi

Publisher

Universitas Katolik Parahyangan

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science

Description

Jurnal ini mewadahi karya tulis akademik hasil penelitian literatur maupun lapangan di bidang Ilmu Ekonomi, Manajemen, dan Akuntansi, yang diharapkan dapat memberi sumbangan pemahaman maupun alternatif solusi masalah ekonomi yang ...