A Study on the Relation among Employee Stock Option , Firm Performance and Earning Management
碩士 === 中國文化大學 === 會計研究所 === 96 === Because employees as shareholders through bonus sharing provides short-term incentive effects while the stock option certificates provides long-term incentive effects, they both can effectively upgrade the performance of the industry. This study mainly attempts to...
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/66834542310055148632 |