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I Kölvattnet av IFRS 2: En Studie av Optioner som Incitament till VD i Svenska Börsbolag
Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
2013 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [en]

The implementation of IFRS 2 led to significant changes in the accounting practices for corporations regarding stock related compensation. The new regulations required firms to account for the stock based compensation as an expense in the financial statements, rather than merely disclosing the information in the notes section to the statements. Following prior research on the area; specifically studies made in the U.S., where researchers find that companies change their use of stock based compensation due to the increased accounted expenses, this study hypothesizes that the same pattern may be found among companies listed on the Swedish stock market. The results of this study show that the use of option incentives has decreased during the studied period 2001-2008 and that the decrease in part can be derived from IFRS 2 and in part from other factors. The results are useful to future research, as they provide an overview of the effects that IFRS 2 had on companies, and various factors that influence the behavior of corporations, as well as in a larger perspective be a factor to take into account for future modifications of the IFRS.

Place, publisher, year, edition, pages
2013. , 53 p.
Keyword [en]
IFRS 2, stock related compensation, options, CEO, agent-principal problem, Sweden
Keyword [sv]
IFRS 2, aktierelaterad ersättning, optioner, VD, agent-principalproblem, Sverige
National Category
Business Administration
Identifiers
URN: urn:nbn:se:uu:diva-202328OAI: oai:DiVA.org:uu-202328DiVA: diva2:631800
Subject / course
Business Studies
Uppsok
Social and Behavioural Science, Law
Supervisors
Available from: 2013-06-24 Created: 2013-06-23 Last updated: 2013-06-24Bibliographically approved

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Rex & Roos (2013)(1051 kB)213 downloads
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CiteExportLink to record
Permanent link

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Citation style
  • apa
  • ieee
  • modern-language-association
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
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