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IFRS2 Share-based p...
IFRS2 Share-based payments in Sweden - depending on corporate characteristics?
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- Rimmel, Gunnar, 1971 (författare)
- Gothenburg University,Göteborgs universitet,Företagsekonomiska institutionen, Externredovisning och företagsanalys,Department of Business Administration, Financial Reporting & Analysis Group
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- Marton, Jan, 1964 (författare)
- Gothenburg University,Göteborgs universitet,Företagsekonomiska institutionen, Externredovisning och företagsanalys,Department of Business Administration, Financial Reporting & Analysis Group
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(creator_code:org_t)
- 2009
- 2009
- Engelska.
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Ingår i: Workingpaper.
- Relaterad länk:
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https://gup.ub.gu.se...
Abstract
Ämnesord
Stäng
- Recently there has been a debate regarding compensation to key employees. The proportions in the debate have raised an interest whether share-based payments and long term incentives are less common than monetary bonuses. Therefore, the purpose of this study is to examine whether there are any differences in the utilization of share-based payments depending on a company’s characteristics. Company’s characteristics are limited to type of industry, company size measured as turnover and ownership structure measured as the share of votes for the largest owner. A sample consisting of all listed companies in Sweden for the years 2007 and 2008 was collected. The sample includes all companies listed on the Nasdaq OMX Stockholm list, and on NGM Equity. The empirical results show that the utilization of share-based payments differs between companies with different characteristics. There are no differences in the number of companies that have share-based payments between the years 2007 and 2008. However, there is a significant difference between listings with Large CAP having most and NGM Equity companies having least share-based payments. The result of this study show that industry is significant where industrial, IT and non-durable consumer have more and telecom and finance have less share-based payments. Total sales and ownership structure showed strong correlation. This study showed that that there are differences in the utilization of share-based payments in Sweden.
Ämnesord
- SAMHÄLLSVETENSKAP -- Ekonomi och näringsliv -- Företagsekonomi (hsv//swe)
- SOCIAL SCIENCES -- Economics and Business -- Business Administration (hsv//eng)
Nyckelord
- Share-based payments
- IFRS 2
- industry
- ownership structure
- listing
- Sweden
Publikations- och innehållstyp
- vet (ämneskategori)
- art (ämneskategori)
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