Stock Option: Perlakuan Akuntansi dan Pengaruhnya terhadap Earning Per Share

., Muliawati
Journal article Bina Ekonomi • 2001

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

Bina Ekonomi

Bina Ekonomi merupakan jurnal ilmiah yang terbit dua kali dalam setahun. Jurnal ini mewadahi kary... see more