The Effect of the Change of Compensation Plan on Firm Performance：A Study on the Effect of Expensing Employee Bonuses
碩士 === 國立中興大學 === 會計學研究所 === 99 === In Taiwan, employee bonuses have been required to be recognized as expenses since January 1, 2008. Because the policy of expensing employee bonuses will reduce companies’ reported earnings, many enterprises started to change their compensation plan and grant les...
| Main Authors: | , |
|---|---|
| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2011
|
| Online Access: | http://ndltd.ncl.edu.tw/handle/c94v6d |