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https://ah.lib.nccu.edu.tw/handle/140.119/66629
題名: | Determinants of firm adoption executive stock options in China | 作者: | 廖四郎 Wu, Ming-Cheng; Liao, Szu-Lang; Huang, Yi-Ting |
貢獻者: | 金融系 | 日期: | 2013 | 上傳時間: | 10-Jun-2014 | 摘要: | This study examines the factors that determine the adoption of stock option plans by Chinese listed firms. The results show that adoption of executive stock option plans is positively related to return on assets, market-to-book ratio, and chief executive officer duality structures, but negatively related to debt ratio and state ownership. In addition, the adoption of a stock option plan results in significantly positive cumulative abnormal returns during the three-day period following the adoption announcement date. [ABSTRACT FROM AUTHOR] | 關聯: | Chinese Economy, 46(4), 63-84 | 資料類型: | article |
Appears in Collections: | 期刊論文 |
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