Does accounting treatment of share-based payments impact performance measures for banks?

Alhaj Ismail, Alaa, Adwan, Sami and Stittle, John (2018) Does accounting treatment of share-based payments impact performance measures for banks? Australian Accounting Review. ISSN 1035-6908 (Accepted)

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Abstract

This paper evaluates the resulting impact of mandatory expensing of Share-Based Compensation (SBC) under IFRS2/FASB123R on a set of widely used performance measures in the EU and US banking industry. The findings show that the impact seems to be material, yet modest, for US banks and only for large and high growth EU banks. Banks also continue to use SBC but there is a reduction, albeit insignificant, in the recognised SBC expense. The findings also show a marked movement towards using cash-settled based payments.

Item Type: Article
Schools and Departments: School of Business, Management and Economics > Business and Management
Subjects: H Social Sciences
Depositing User: Tahir Beydola
Date Deposited: 27 Mar 2018 11:22
Last Modified: 27 Mar 2018 11:56
URI: http://sro.sussex.ac.uk/id/eprint/74677

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