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Share-Based Payments: Emerging Issues

Fisher, Colleen and Wise, Victoria (2006) Share-Based Payments: Emerging Issues. Working Paper. Victoria University, Melbourne, Australia.

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Abstract

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
URI: http://vuir.vu.edu.au/id/eprint/559
DOI: 13
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