Wang, Lixia; Boasson, Vigdis; Xu, Guoqing - In: Cogent business & management 11 (2024) 1, pp. 1-9
An increasing number of companies in China are adopting bottom-up shareholding increases to incentivize employees and stabilize stock prices. However, a research gap exists regarding China's current accounting regulations for handling bottom-up equity incentives. This study aims to address this...