The Impact of Disclosure of Employees'' Bonus Information on Stock Values

碩士 === 東吳大學 === 會計學系 === 88 === ABSTRACT Employees’ bonuses paid in stock in Taiwan is calculated at its par value of NT10 and treated as distribution of earning. On the other hand, Employee Stock Option (ESO) in the States is calculated at its market value and appeared as compensation e...

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Bibliographic Details
Main Authors: Shu-Wen Chang, 張淑雯
Other Authors: Chun-Mei Ma
Format: Others
Language:zh-TW
Published: 2000
Online Access:http://ndltd.ncl.edu.tw/handle/52554396891219674416