Impact of Firm Value, Company Performance, and Earning management for Expensing Employee Compensation:A Taiwan Experience

碩士 === 國立成功大學 === 會計學系碩博士班 === 97 === In Taiwan, employee bonus has been stated as expense instead of earnings distribution since January 1, 2008.This policy will affect companies that use employee compensation to motivate and retain employees. By practicing this policy, net income will reduce when...

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Bibliographic Details
Main Authors: Ko-wei Huang, 黃科瑋
Other Authors: Yu-Chen Lin
Format: Others
Language:zh-TW
Published: 2009
Online Access:http://ndltd.ncl.edu.tw/handle/04104293975440241448