The Value Relevance of Alternative Accounting Methods for Employee Compensation
碩士 === 臺灣大學 === 會計學研究所 === 96 === It has recently been a hotly debated issue that whether employee compensation, which includes both stock-based and cash-based dividends, should be treated as an expense under income statement. Majority of studies have inclined that employee compensation should be ex...
Main Authors: | , |
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Other Authors: | |
Format: | Others |
Language: | zh-TW |
Published: |
2007
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Online Access: | http://ndltd.ncl.edu.tw/handle/25548283637721342918 |