The Effect of Employee Stock Option Compensations on Firms'' Future Earnings
碩士 === 朝陽科技大學 === 會計所 === 94 === This study estimates the relation between the value of annual ESO grants and firms’ future earnings to examine whether the short-term excess profit is motivated or the human capital is raised by the ESO grants. Therefore, we view ESO grants as an asset and posit a pr...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | en_US |
| Published: |
2006
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| Online Access: | http://ndltd.ncl.edu.tw/handle/90058715554660955517 |