The effect of options and restricted stocks compensation on accounting conservatism: Evidence from FAS123-R
碩士 === 國立中央大學 === 會計研究所 === 102 === We provide evidences on the relationship between the performance-related compensation and accounting conservatism. Our results do support that using more option compensations would decrease the accounting conservatism. On the contrary, company using more restricte...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2014
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| Online Access: | http://ndltd.ncl.edu.tw/handle/t3fan9 |