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Study on Accounting Issues and Execution Effect of the Executive Stock Option

Author: WuZuoChao
Tutor: ZhangHuaLun
School: Xi'an University of Technology
Course: Regional Economics
Keywords: Executive Stock Option Accounting treatment Efficiency
CLC: F272
Type: Master's thesis
Year: 2009
Downloads: 58
Quote: 0
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Abstract


Executive Stock Option is widely used in the Western countries an equity incentive in coordinating the interests of owners and operators to reduce agency costs , and enhance corporate value has incomparable superiority over other incentives to become the focus of attention . After the introduction of the Executive Stock Option in China since the late 1990s , both practitioners and theorists to its exploration and research has never stopped , but so far it is still not the accounting treatment of a unified, mature system . The western existing research to draw on , using a combination of qualitative and quantitative analysis methods , combined with China's actual situation , research manager of stock options accounting for disclosure of information and its impact on corporate performance problem . Paper first introduces the development of Executive Stock Option and Research , review and elaboration of this world stock options manager research , and build a more complete theoretical system ; Second, clear the manager on the basis of the concept and its role in stock options , we recognized from its accounting , accounting measurement and accounting reporting and disclosure discusses three main aspects of the accounting treatment of the managers stock options accounting principles and norms make and evaluation; Subsequently, China has applied to the Executive Stock Option Incentive listed companies targeted by the study of these listed companies report data , the analysis of the current status of China 's implementation of equity incentive , the accounting treatment of its listed companies on all aspects of operating results and efficiency data envelopment analysis and application managers incentive stock options can make the listing of the company's operating efficiency improve conclusion ; Finally, based on the current stock market and macroeconomic environment status quo, countermeasures and suggestions to further improve our Executive Stock option Accounting , and prospect follow-up study .

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