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Browsing Research Articles (Accounting) by Subject "Share-based payment expense"

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

Pretorius, Denice P.; De Villiers, Charl Johannes (Emerald, 2013)

PURPOSE – This study aims to investigate the post-implementation impact of expensing share-based payment transactions on basic earnings per share. In recent years, IFRS 2 was one of the most opposed and controversial ...

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