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    政大機構典藏 > 商學院 > 金融學系 > 期刊論文 >  Item 140.119/66629


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    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: 2013.07
    上傳時間: 2014-06-10 15:19:15 (UTC+8)
    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
    顯示於類別:[金融學系] 期刊論文

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