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The policy consequence of expensing stock-based compensation

Lin, Ching-Chieh; Hua, Chi-Yun; Lee, Shu-Hua; Lee, Wen-Chih - In: International Journal of Accounting and Information … 19 (2011) March, pp. 80-93

accounting earnings valuation model was used to investigate the incremental information content of expensing stock … attempting to mitigate managers' self-interested behavior. Originality/value – The accounting treatment of employee stock … incremental information content of the new accounting standard and explores whether the relationship between compensation and firm …

Persistent link: https://www.econbiz.de/10008862305

Financial Turmoil in the Banking Sector and the Asian Lamfalussy Process : The Case of Four Economies

Hsu, Chen-Min; Liao, Chih-Feng - East Asian Bureau of Economic Research (EABER) - 2010

This paper investigates the prevailing financial regulatory structures and impact of the current financial turmoil on banking performance in four Asian economies : the People's Republic of China (PRC); Hong Kong, China; Singapore; and Taipei,China. Both the PRC and Hong Kong, China operate under a...

Persistent link: https://www.econbiz.de/10009363823

Verifying the economic impact of convention attendees on the local economy in the Republic of China on Taiwan

Huang, Pei-Ling - 1997

Convention travel has been growing rapidly throughout the worldin recent years and becoming a critical component of the hospitality andtravel industry. Hosting of conventions, especially internationalconventions, can be used by host countries as part of a strategicmarketing plan to publicize...

Persistent link: https://www.econbiz.de/10009459178

Democratization and Financial Reform in Taiwan: The Political Economy of Bad-Loan Creation

Sato, Yukihito - In: The Developing Economies 40 (2002) 3, pp. 226-251

This study shows that many bad loans now burdening Taiwan's financial institutions are interrelated with the society's democratization which started in the late 1980s. Democratization made the local factions and business groups more independent from the Kuomintang government. They acquired more...

Persistent link: https://www.econbiz.de/10005534162