Applying Positive Accounting Theory, and after reading Accounting Headline 7.10 , which relates to an article published
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Applying Positive Accounting Theory, and after reading Accounting Headline 7.10
, which relates to an article published in the United Kingdom, answer the following questions:
(a) From an efficiency perspective, why could the introduction of new rules on share option accounting be costly for an organisation?
(b) Why could the introduction of the new rules on share option accounting be costly for a manager?
(c) What would motivate the regulators to develop the new rules?
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