摘要(英) |
With The arguments pertaining to the issue of "Expensing Employees’ Bonus and Related Remunerations" have come to an end, upon the announcement of SFAS No. 39 of financial accounting criterion ("SFAS No. 39").
This thesis explores such topics as to whether "Employee Bonus" and "Employe Stock Option" encourage the IC Design Industry to grow, and whether the announcement of SFAS No. 39 impacts the stock prices of IC Design Industry.
This thesis also analyzes the responses of Taiwan IC Design Houses to SFAS No. 39, and the abnormal return, if any, generated as a result of the announcement of SFAS No. 39.
Taiwan IC Design Industry would benefit from this research, in terms of its approach toward Expensing Employees’ Bonus. Competitive Strength of the Industry would therefore be preserved.
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