A Study on the Information Content of Employee Bonus Expenses
碩士 === 國立高雄第一科技大學 === 財務管理所 === 97 === The Business Accounting Act was amended by the Legislative Yuan on April 28, 2006. As a result, employee bonus of a firm can no longer be treated as earnings to be allocated. Instead, it will be treated as wage costs in the income statement. This empirical res...
| 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/82555055354033780398 |