Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/187712 
Year of Publication: 
2017
Citation: 
[Journal:] European Financial and Accounting Journal [ISSN:] 1805-4846 [Volume:] 12 [Issue:] 3 [Publisher:] University of Economics, Faculty of Finance and Accounting [Place:] Prague [Year:] 2017 [Pages:] 53-64
Publisher: 
University of Economics, Faculty of Finance and Accounting, Prague
Abstract: 
The aim of this paper is to assess the quality of share-based payments' disclosure in compliance with IFRS 2 by companies listed on the Prague Stock Exchange. The study shows how companies in the Czech market utilizing share-based payments meet the requirements given by IFRS 2 framework and in order to support the arguments, it compares the results with randomly selected companies from the German DAX index, which represents a well-developed market. The focus is on three key principles of disclosure, as defined by the IFRS 2. As we will demonstrate, Czech corporations do meet the regulatory minimum requirements, but they fail to utilize some of the advanced valuation methods and their reports are generally rather brief compared to their German counterparts.
Subjects: 
Employee Stock Options
IFRS 2
Share-Based Payments
JEL: 
M40
Persistent Identifier of the first edition: 
Document Type: 
Article

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