dc.contributor | 金融系 | |
dc.creator (作者) | Wu, M.-C.;Liao, Szu-Lang;Huang, Yi Ting | |
dc.creator (作者) | 廖四郎;黃怡婷 | zh_TW |
dc.date (日期) | 2013-07 | |
dc.date.accessioned | 21-May-2015 16:51:23 (UTC+8) | - |
dc.date.available | 21-May-2015 16:51:23 (UTC+8) | - |
dc.date.issued (上傳時間) | 21-May-2015 16:51:23 (UTC+8) | - |
dc.identifier.uri (URI) | http://nccur.lib.nccu.edu.tw/handle/140.119/75254 | - |
dc.description.abstract (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. © 2013 M.E. Sharpe, Inc. All rights reserved. | |
dc.format.extent | 171699 bytes | - |
dc.format.mimetype | application/pdf | - |
dc.relation (關聯) | Chinese Economy, 46(4), 63-84 | |
dc.title (題名) | Determinants of the adoption of executive stock options in china | |
dc.type (資料類型) | article | en |
dc.identifier.doi (DOI) | 10.2753/CES1097-1475460404 | |
dc.doi.uri (DOI) | http://dx.doi.org/10.2753/CES1097-1475460404 | |