Lee, Kuo-Jung; Huang, Jen-tsung; Wu, Mei-chun - In: Managerial Finance 42 (2016) 12, pp. 1159-1170
Purpose In order to follow the international trend of increasing transparency in financial statements, Taiwan began to implement regulations on expensing employee bonuses in 2008, a process that involves the use of specific dates as the basis for issuing the bonuses but which may also have the...