The Impacts of Expensing Employee Bonus on Firm’s Economic Value Added
碩士 === 國立中正大學 === 企業管理所 === 96 === The America’s firms used ESOP(Employee Stock Option Plan) for a long time. Its accounting practices is regulated in APB No.25 and SFAS No.123. In America, they take ESOP into firms’ expense, they use market value to measure the stock bonus’ value and use fair-value...
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| Format: | Others |
| Language: | zh-TW |
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2008
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| Online Access: | http://ndltd.ncl.edu.tw/handle/91486104425650798900 |