Share-Based Payments: Emerging Issues
Fisher, Colleen and Wise, Victoria (2006) Share-Based Payments: Emerging Issues. Working Paper. Victoria University, Melbourne, Australia.
Emerging issues relating to share-based payments are identified and considered in this discussion paper. An historical perspective is used to demonstrate that firms lack a sound empirically-based understanding of the appropriate corporate governance of share-based payment arrangements. It is proposed that further research to remedy this deficiency would enable a more accurate assessment of the impact of management on accounting regulation and better design and implementation of regulation. A number of questions, based on the emerging literature, are developed as a guide for future research.
|Item Type:||Monograph (Working Paper)|
|Uncontrolled Keywords:||corporate governance; regulation; share-based payment|
|Subjects:||RFCD Classification > 340000 Economics
Faculty/School/Research Centre/Department > School of Accounting
|Depositing User:||Mr Angeera Sidaya|
|Date Deposited:||06 Dec 2006|
|Last Modified:||23 May 2013 16:39|
|ePrint Statistics:||View download statistics for this item|
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