The Research on Stock-based Compensation at Par Value Taxation and its Effect on Market Price
碩士 === 中原大學 === 會計研究所 === 90 === The thesis includes two major discussions and conclusions. 1. There is no relevant, consistent regulation and accounting rule taxing capital gain in Taiwan stock market while option holders exercising their rights, which should be taxed according to their fair value...
| Main Authors: | , |
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2001
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| Online Access: | http://ndltd.ncl.edu.tw/handle/70513386113827798698 |