Chen, Ching-Lung; Lu, Ming-Che; Yen, Gili - In: International Review of Economics & Finance 22 (2012) 1, pp. 267-283
Taiwan's regulation used to treat employee bonuses as one of after-tax-earnings distributing items. In response to the anti-dumping charges launched by American manufacturers against Taiwanese SRAM firms, Taiwan Securities and Futures Commission issues a new directive on January 30, 2003 which...