| Summary: | 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 for (1) incorrect financial statement, (2) reducing shareholder advantage, (3) lower cost but usually caused the anti-dumping litigation by foreigner. So, in order to make categorizing Employee Stock Bonus same as International, Ministry of Economic Affairs declare enactment that Employee Stock Bonus will categorize expenses with market price from 2008.
As we know IC companies always provided Employee Stock Bonus for retaining talent in the past, and increased the percentage of it in earnings. Therefore, if we categorized Employee Stock Bonus as expenses, there were increased a lot of expenses in financial statement, and decreased EPS. So, IC companies will not provide abundant Employee Stock Bonus as before.
In the research , we used secondary data, Historical Research Method, Economical analysis, Case analysis, and Contextualist analysis to discuss this new system, and how does companies use limited resource to allocate efficient. Then, companies can development the diverse rewarding system. For example: provide Treasury stock, Employee stock option, Employee stock ownership plan, and Restricted stock etc.
|
|---|
