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...

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Bibliographic Details
Main Authors: LIANG CHIA, 梁嘉
Other Authors: Dr.Wen-Chih,Lee
Format: Others
Language:zh-TW
Published: 2011
Online Access:http://ndltd.ncl.edu.tw/handle/63928400572769081591