員工分紅費用化對公司價值之影響:個案與市場研究
碩士 === 東吳大學 === 會計學系 === 96 === In Taiwan, the employee bonus is treated as surplus earning distribution for many years, it doesn't match with International Financial Reporting Standards(IFRS). As Article 64 of the Business Accounting Act was amended in 2006, and the Statement of Financial Acco...
Main Authors: | , |
---|---|
Other Authors: | |
Format: | Others |
Language: | zh-TW |
Published: |
2008
|
Online Access: | http://ndltd.ncl.edu.tw/handle/455c87 |
id |
ndltd-TW-096SCU05385049 |
---|---|
record_format |
oai_dc |
spelling |
ndltd-TW-096SCU053850492019-05-15T19:28:27Z http://ndltd.ncl.edu.tw/handle/455c87 員工分紅費用化對公司價值之影響:個案與市場研究 Chiung-wen Chang 張瓊文 碩士 東吳大學 會計學系 96 In Taiwan, the employee bonus is treated as surplus earning distribution for many years, it doesn't match with International Financial Reporting Standards(IFRS). As Article 64 of the Business Accounting Act was amended in 2006, and the Statement of Financial Accounting Standards No.39 was announced, the employee bonus will be recognized as expense. This thesis employs the event study methodology to investigate the impact of the amendment of the Business Accounting Act and the announcement of SFAS NO.39 on stock returns. Empirical results show that the cumulative abnormal returns were negative in the two event periods, which is subject to the accounting treatment would change, investors expected stock returns will be reduced, so stock prices revised down. Case study shows that after expensing stock bonus, in order to keep the core talented persons and maintain the profitability, the companies need to establish the new employee compensation scheme. 楊葉承 詹乾隆 2008 學位論文 ; thesis 52 zh-TW |
collection |
NDLTD |
language |
zh-TW |
format |
Others
|
sources |
NDLTD |
description |
碩士 === 東吳大學 === 會計學系 === 96 === In Taiwan, the employee bonus is treated as surplus earning distribution for many years, it doesn't match with International Financial Reporting Standards(IFRS). As Article 64 of the Business Accounting Act was amended in 2006, and the Statement of Financial Accounting Standards No.39 was announced, the employee bonus will be recognized as expense.
This thesis employs the event study methodology to investigate the impact of the amendment of the Business Accounting Act and the announcement of SFAS NO.39 on stock returns.
Empirical results show that the cumulative abnormal returns were negative in the two event periods, which is subject to the accounting treatment would change, investors expected stock returns will be reduced, so stock prices revised down.
Case study shows that after expensing stock bonus, in order to keep the core talented persons and maintain the profitability, the companies need to establish the new employee compensation scheme.
|
author2 |
楊葉承 |
author_facet |
楊葉承 Chiung-wen Chang 張瓊文 |
author |
Chiung-wen Chang 張瓊文 |
spellingShingle |
Chiung-wen Chang 張瓊文 員工分紅費用化對公司價值之影響:個案與市場研究 |
author_sort |
Chiung-wen Chang |
title |
員工分紅費用化對公司價值之影響:個案與市場研究 |
title_short |
員工分紅費用化對公司價值之影響:個案與市場研究 |
title_full |
員工分紅費用化對公司價值之影響:個案與市場研究 |
title_fullStr |
員工分紅費用化對公司價值之影響:個案與市場研究 |
title_full_unstemmed |
員工分紅費用化對公司價值之影響:個案與市場研究 |
title_sort |
員工分紅費用化對公司價值之影響:個案與市場研究 |
publishDate |
2008 |
url |
http://ndltd.ncl.edu.tw/handle/455c87 |
work_keys_str_mv |
AT chiungwenchang yuángōngfēnhóngfèiyònghuàduìgōngsījiàzhízhīyǐngxiǎnggèànyǔshìchǎngyánjiū AT zhāngqióngwén yuángōngfēnhóngfèiyònghuàduìgōngsījiàzhízhīyǐngxiǎnggèànyǔshìchǎngyánjiū |
_version_ |
1719090323534118912 |