Should employee share options be expensed in an entity’s financial statements?

Sacho, Z.Y.; Wingard, H.C.

doi:10.1108/10222529200400020

Cited by 2 publications

(1 citation statement)

References 7 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…Sacho and Oberholster (2005) argued that exercise date accounting for outstanding employee share options should be applied. Sacho and Wingard (2004) concluded that employee share options should be expensed, a norm that was subsequently applied by the standard‐setters. Steyn and Hamman (2003) proposed certain amendments to the cash flow statement.…”

Section: Classification Results and Discussionmentioning

confidence: 99%

A profile of accounting research in South African accounting journals

Coetsee

Stegmann

2012

Meditari Accountancy Research

View full text Add to dashboard Cite

PurposeThe purpose of this paper is to examine the profile of accounting research in the two academic accounting research journals in South Africa (Meditari Accountancy Research and SA Journal of Accounting Research) during the ten‐year period from 2000 to 2009.Design/methodology/approachThe archival research method is applied, which analyses existing data (in this case the articles published in the South African (SA) accounting research journals) to come to research conclusions. The research method used to analyse the related articles in the SA accounting research journals is based on various international studies. The following dimensions are assessed: authorship; research field; the nature of the research; and research methods. Authorship is classified by institution, and the top seven authors by relative contribution are also identified. Both empirical and theoretical work are classified separately in different research methods.FindingsThese different dimensions provide a broad‐based review of the current profile of accounting research in South Africa.Research limitations/implicationsOther refereed academic articles in the field of accounting have been published in non‐accounting specific SAPSE‐approved journals. These articles are also excluded from the scope of this research since the journals in which they are published have not been established by accounting academics specifically.Practical implicationsThe motivation for doing this research is to identify the current profile of accounting research in South Africa that could be used as a basis for future research‐related development.Originality/valueKnowledge of the profile of accounting research in South Africa could provide opportunities for scholars to expand identified research areas and explore methods that are currently under‐developed in the South African accountancy research field. The paper also acknowledges the contributions by the most prolific authors in the identified journals.

show abstract

Section: Classification Results and Discussionmentioning

confidence: 99%

A profile of accounting research in South African accounting journals

Coetsee

Stegmann

2012

Meditari Accountancy Research

View full text Add to dashboard Cite

show abstract

The effect of expensing share-based payments on basic earnings per share of South African listed companies

Pretorius

Villiers

2013

Meditari Accountancy Research

View full text Add to dashboard Cite

Purpose -This study aims to investigate the post-implementation impact of expensing sharebased payment transactions on basic earnings per share. In recent years, IFRS 2 was one of the most opposed and controversial standards issued by the IASB.Design/methodology/approach -The sample relates to the period immediately after implementation (2006)(2007)(2008)(2009) and consists of the 531 firm-year observations where sharebased payments were present among Johannesburg Stock Exchange listed companies. The effect of share-based payments on basic earnings per share is assessed.Findings -The findings of this study show a statistically significant impact on basic earnings per share, but the results are more modest than suggested by prior studies. The number of companies reporting a share-based payment expense increased over the five-year period [2005][2006][2007][2008][2009].Originality/value -The introduction of IFRS 2 caused small but not necessarily immaterial changes to the income profile of companies. This is important for analysts and general users of financial information who need to be aware of these changes. The results also suggest that IFRS 2 did not merely cause accounting policy changes, but has impacted on the way sharebased payment transactions are used by companies.KEY WORDS: basic earnings per share; earnings per share; IFRS 2; listed companies; share-based payment expense; share-based payment transaction; South Africa 1

show abstract

Should employee share options be expensed in an entity’s financial statements?

Cited by 2 publications

References 7 publications

A profile of accounting research in South African accounting journals

A profile of accounting research in South African accounting journals

The effect of expensing share-based payments on basic earnings per share of South African listed companies

Contact Info

Product

Resources

About