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La comptabilisation des stock-options : comptabilité d'entreprise ou comptabilité d'actionnaire?

Author

Listed:
  • Marc Amblard

    (GREDEG - Groupe de Recherche en Droit, Economie et Gestion - UNS - Université Nice Sophia Antipolis (1965 - 2019) - CNRS - Centre National de la Recherche Scientifique, IREBS - Institut de recherche de l'European Business School - EBS Paris - European Business School Paris)

Abstract

Stock-options represent nowadays a widespread profit-sharing system among the executives and managers. And yet,accoutancy so far has kept ignoring this form of payment. Therefore, a reform which should soon oblige the companies to take into account the cost of the future exercice of options. Tthe future regulations reveal however a most-important stake: the capturing the accounting model by a particar category of share-holders.

Suggested Citation

  • Marc Amblard, 2005. "La comptabilisation des stock-options : comptabilité d'entreprise ou comptabilité d'actionnaire?," Post-Print halshs-00266926, HAL.
    • Handle: RePEc:hal:journl:halshs-00266926
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00266926
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