Does stock option plans really matter on the Malaysian firm performance?

Zuriadah Ismail, Everton Dockery, Anis Suriati Ahmad

    Research output: Contribution to journalArticlepeer-review


    This paper examines the effect of stock options plan on firm performance. By using a multivariate regression analysis on 58 Malaysian listed firms with stock option plan, the main finding shows that granting stock option plans do not entirely lead to improvements over firm performance in Malaysia. From this result may spur a debate about the role stock option plans play in enhancing firm performance as in the few years that stock options have been in use in Malaysia, stock option plans gained popularity. But at the same time manipulation in accounting measures such as creative accounting and earnings management, has led the public to question the practicality in adopting stock option plans at least for reducing agency problems.
    Original languageEnglish
    Pages (from-to)104-118
    Number of pages14
    JournalJournal of Contemporary Issues and Thought
    Publication statusPublished - 30 Jan 2017


    • stock option plan
    • firm performance


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