The Value Relevance of Employee Stock Option Capitalization
碩士 === 朝陽科技大學 === 會計所 === 97 === Prior researches show that issuing employee stock options can improve future profitability (Hanlon et al. 2003; Lu 2006). Since issuing employee stock options can be treated as a means of developing human capitals, the fair values of options should be recognized as a...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2009
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| Online Access: | http://ndltd.ncl.edu.tw/handle/33279663422835012986 |