The Impact of Categorizing Employee Stock Bonus as Expenses on EPS and Managing Strategies–A Case Study of Publicly Held Technology Companies
碩士 === 義守大學 === 管理研究所碩士班 === 96 === In the past, Taiwan usually used Employee Stock Bonus to retain the talent, especially semiconductor industry. However, categorizing Employee Stock Bonus in Taiwan were different with IFRS before 2008. We categorized it in earnings of Balance Sheet, but it account...
| Main Authors: | , |
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2008
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| Online Access: | http://ndltd.ncl.edu.tw/handle/45253629593270411770 |