The relationship between human capital and stock-based compensation plan- evidences from publicly traded electronic firms in Taiwan.
碩士 === 淡江大學 === 會計學系碩士班 === 93 === The main purpose of this thesis is to find how firm human capital effects its stock-based compensation plan. We use 1997 to 2003 data from publicly traded electronic firms in Taiwan to perform regression analysis. The regression model includes eight human capital v...
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2005
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| Online Access: | http://ndltd.ncl.edu.tw/handle/19231451670108373372 |
| Summary: | 碩士 === 淡江大學 === 會計學系碩士班 === 93 === The main purpose of this thesis is to find how firm human capital effects its stock-based compensation plan. We use 1997 to 2003 data from publicly traded electronic firms in Taiwan to perform regression analysis. The regression model includes eight human capital variables and other control variables. So that we can test the importance of these variables to book value or market value based compensation plan. The result indicates that human capital variables have significant effect on both book value based and market value based stock compensation plan.
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