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
Purpose – The purpose of this paper is to investigate the policy consequences of expensing stock-based compensation in Taiwan. Design/methodology/approach – Data were collected on listed firms from 2006 to 2008 and a goodness-of-fit of accounting earnings valuation model was used to...