我國上市櫃公司員工分紅配股制度探討
碩士 === 東吳大學 === 國際貿易學系 === 91 === Abstract It has been years in Taiwan for companies adopting the stock bonus for employees. According to current ROC GAAP, the value of employees’ stock bonus has been recognized as the distribution of after-tax earnings in the par value, instead of expens...
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Format: | Others |
Language: | zh-TW |
Published: |
2003
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Online Access: | http://ndltd.ncl.edu.tw/handle/90652842383400665310 |