The Effect of Expensing Employee Bonuses on Firms,Performance
碩士 === 國立高雄應用科技大學 === 商務經營研究所 === 99 === In Taiwan, employees bonuses are treated as a deduction of retained earnings. Such treatment seriously ruins the fair presentation of financial statements. However, to converge with International Accounting Standards, Taiwan promulgated Statement of Financial...
Main Authors: | , |
---|---|
Other Authors: | |
Format: | Others |
Language: | zh-TW |
Published: |
2011
|
Online Access: | http://ndltd.ncl.edu.tw/handle/63928400572769081591 |