從ADR股價報酬探討中美員工分紅配股會計處理之盈餘資訊內涵

碩士 === 國立政治大學 === 會計研究所 === 91 === Abstract Rewarding their employees with stocks, a prevalent practice for high-tech firms in Taiwan, serves as a primary managerial tool for attracting and retaining quality people. However, difference in accounting treatment of this bonus practice in terms of ex...

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Bibliographic Details
Main Author: 鮑敦川
Other Authors: Lin, Wan-ying
Format: Others
Language:zh-TW
Published: 2003
Online Access:http://ndltd.ncl.edu.tw/handle/71275233988274920039