The Links Between Pro forma Compensation Costs and Corporate Performance as well as Firm Values
碩士 === 國立中興大學 === 會計學研究所 === 96 === The accounting treatments for employee bonuses and employee stock options (ESOs) in Taiwan are more defined since from January 1 2008. The new accounting regulation mandates companies to recognize the relevant compensation costs as an expense item. This leaves com...
| Main Authors: | , |
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| Format: | Others |
| Language: | zh-TW |
| Online Access: | http://ndltd.ncl.edu.tw/handle/16040788921284488194 |