The Value Relevance of Alternative Accounting Methods for Employee Compensation

碩士 === 臺灣大學 === 會計學研究所 === 96 === It has recently been a hotly debated issue that whether employee compensation, which includes both stock-based and cash-based dividends, should be treated as an expense under income statement. Majority of studies have inclined that employee compensation should be ex...

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Bibliographic Details
Main Authors: Wan-Chi Lin, 林琬琦
Other Authors: Chia-Wen Liu
Format: Others
Language:zh-TW
Published: 2007
Online Access:http://ndltd.ncl.edu.tw/handle/25548283637721342918