A Study on the Stock Incentive Strategies under the Required Expensing of Employee Stock Bonus – The Application of Markov Regime Switch Model.
碩士 === 國立中山大學 === 財務管理學系研究所 === 98 === In order to catch up the international trend, “Expensing employee bonus” has been implemented in Taiwan since year 2008. Hence, all the cost concerning employees’ bonuses have been recorded as expense in the income statement and recognized by fair market va...
Main Authors: | , |
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Other Authors: | |
Format: | Others |
Language: | zh-TW |
Published: |
2010
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Online Access: | http://ndltd.ncl.edu.tw/handle/82345125030961473967 |