文章基本信息

标题：The Effect of Proprietary Costs and Ownership Structure on the Disclosure of Directors’ Share Options
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作者：Faizah Darus ; Faizah Darus ; Khasniza Abdul Karim 等
期刊名称：International Journal of Finance and Accounting
印刷版ISSN：2168-4812
电子版ISSN：2168-4820
出版年度：2013
卷号：2
期号：2
页码：94-97
DOI：10.5923/j.ijfa.20130202.07
语种：English
出版社：Scientific & Academic Publishing Co.
摘要：This study examines the proprietariness of information and the influence of ownership structure on the disclosure of information on directors’ share options of 140 Malaysian public listed companies over a 2 year period (2004-2005). Results revealed that family and government ownership dominate managers’ disclosure decision of directors’ share options information. The proprietariness of information did not seem to affect the disclosure decisions of managers in providing directors’ share options information.
关键词：Directors’ Share Options; Proprietary Costs; Ownership Structure