Les normes comptables actuelles permettent-elles une comptabilisation des stock-options à leur juste valeur?
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- Philippe Desbrières, 2006. "Les normes comptables actuelles permettent-elles une comptabilisation des stock-options à leur juste valeur?," Post-Print halshs-00112824, HAL.
References listed on IDEAS
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More about this item
Keywords
normes comptables; stock-options; rémunération des dirigeants.;All these keywords.
JEL classification:
- G30 - Financial Economics - - Corporate Finance and Governance - - - General
- M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2006-10-14 (Accounting and Auditing)
- NEP-CFN-2006-10-14 (Corporate Finance)
- NEP-FIN-2006-10-14 (Finance)
- NEP-FMK-2006-10-14 (Financial Markets)
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