The Effect of Employee Stock Bonus on the Earnings Response Coefficient: Empirical Evidence from the Taiwan Stock Exchange_

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題名：	The Effect of Employee Stock Bonus on the Earnings Response Coefficient: Empirical Evidence from the Taiwan Stock Exchange
書刊名：	管理學報
作者：	Wu, Tsingzai C.／Shih, Nien-su
出版日期：	2007
卷期：	24:4
頁次：	頁447-467
主題關鍵詞：	Employee stock bonus；Earnings response coefficient；Stock returns
原始連結：	連回原系統網址
相關次數：	被引用次數:期刊(1) 博士論文(0) 專書(0) 專書論文(0) 排除自我引用:1 共同引用:11 點閱:62

期刊論文
1.	Kim, S.(1998)。Does Profit Sharing Increase Firm's Profits?。Journal of Labor Research，19(2)，351-370。
2.	Coller, Maribeth J.、Higgs, Julia L.(1997)。Firm valuation and accounting for employee stock options。Financial Analysts Journal，53(1)，26-34。
3.	馬維揚(19980600)。科學園區人力資源問題之研議。臺灣經濟金融月刊，34(6)=401，19-43。延伸查詢
4.	陳安斌、王信文(20020100)。知識經濟之競爭力泉源--獨步全球的臺式員工分紅入股制度。產業論壇，3(2)，1-19。延伸查詢
5.	Arshanapalli, B. T.、Coggin, D.、Doukas, J. A.(1998)。Multifactor Asset Pricing Analysis of International Value Investment Strategies。The Journal of Portfolio Management，24(4)，10-23。
6.	Yermack, D.(1995)。Do corporations award CEO stock options effectively?。Journal of Financial Economics，39(2/3)，237-269。
7.	Ahmed, A.(1994)。Accounting earnings and future economic rents: An empirical analysis。Journal of Accounting and Economics，17(3)，377-400。
8.	Core, John E.、Guay, Wayne R.、Kothari, S. P.(2002)。The economic dilution of employee stock options: Diluted EPS for valuation and financial reporting。The Accounting Review，77(3)，627-652。
9.	Guay, W. R.(1999)。The sensitivity of CEO wealth to equity risk: An analysis of the magnitude and determinants。Journal of Financial Economics，53(1)，43-71。
10.	Collins, D. W.、Kothari, S. P.、Rayburn, J. D.(1987)。Firm size and the information content of prices with respect to earnings。Journal of Accounting and Economics，9(2)，111-138。
11.	Core, J. E.、Guay, W.(1999)。The use of equity grants to manage optimal equity incentive levels。Journal of Accounting and Economics，28(2)，151-184。
12.	Conte, M. A.、Svejnar, J.(1988)。Productivity Effects of Worker Participation in Management, Profit-sharing, Worker Ownership of Assets and Unionization in U.S. Firms。International Journal of Industrial Organization，6(1)，139-151。
13.	Huson, M. R.、Scott, T. W.、Wier, H. A.(2001)。Earnings Dilution and the Explanatory Power of Earnings for Returns。The Accounting Review，76(4)，589-612。
14.	Heckman, James J.(1976)。The Common Structure of Statistical Models of Truncation, Sample Selection and Limited Dependent Variables and a Simple Estimator for Such Models。Annals of Economic and Social Measurement，5(4)，475-492。
15.	鍾惠珍(20020900)。員工分紅制度探討。會計研究月刊，202，44-46。延伸查詢
16.	Biddle, G. C.、Seow, G. S.(1991)。The estimation and determinants of associations between returns and earnings: Evidence from cross-industry comparisons。Journal of Accounting, Auditing, and Finance，6(2)，183-232。
17.	Holthausen, R. W.、Verrecchia, R. E.(1988)。The Effect of Sequential Information Releases on the Variance of Price Changes in an Intertemporal Multi-Asset Market。Journal of Accounting Research，26(1)，82-106。
18.	Feltham, Gerald A.、Ohlson, James A.(1995)。Valuation and clean surplus accounting for operating and financial activities。Contemporary Accounting Research，11(2)，689-731。
19.	Easton, Peter D.、Harris, Trevor S.(1991)。Earnings As an Explanatory Variable for Returns。Journal of Accounting Research，29(1)，19-36。
20.	MacKie-Mason, Jeffrey K.(1990)。Do Taxes Affect Corporate Financing Decisions?。The Journal of Finance，45(5)，1471-1493。
21.	Fama, Eugene F.、French, Kenneth R.(1995)。Size and Book-to-Market Factors in Earnings and Returns。The Journal of Finance，50(1)，131-155。
22.	Ball, Ray、Brown, Philip(1968)。An Empirical Evaluation of Accounting Income Numbers。Journal of Accounting Research，6(2)，159-178。
23.	Bryan, Stephen H.、Hwang, Lee Seok、Lilien, Steven B.(2000)。CEO Stock-based Compensation: An Empirical Analysis of Incentive-intensity, Relative Mix, and Economic Determinants。The Journal of Business，73(4)，661-693。
24.	Gaver, Jennifer J.、Gaver, Kenneth M.(1993)。Additional evidence on the association between the investment opportunity set and corporate financing, dividend, and compensation policies。Journal of Accounting and Economics，16(1-3)，125-160。
25.	Ittner, Christopher D.、Lambert, Richard A.、Larcker, David F.(2003)。The Structure and Performance Consequences of Equity Grants to Employees of New Economy Firms。Journal of Accounting and Economics，34(1-3)，89-127。
26.	Smith, Clifford W. Jr.、Watts, Ross L.(1992)。The Investment Opportunity Set and Corporate Financing, Dividend, and Compensation Policies。Journal of Financial Economics，32(3)，263-292。
27.	Ohlson, James A.(1995)。Earnings, Book Values, and Dividends in Equity Valuation。Contemporary Accounting Research，11(2)，661-687。
28.	Fama, Eugene F.、French, Kenneth R.(1993)。Common risk factors in the returns on stocks and bonds。Journal of Financial Economics，33(1)，3-56。
29.	Brown, Stephen J.、Warner, Jerold B.(1980)。Measuring security price performance。Journal of Financial Economics，8(3)，205-258。
30.	Espahbodi, Hassan、Espahbodi, Pouran、Rezaee, Zabihollah、Tehranian, Hassan(2002)。Stock price reaction and value relevance of recognition versus disclosure: The case of stock-based compensation。Journal of Accounting and Economics，33(3)，343-373。
31.	Beaver, William H.、Clarke, Roger、Wright, William F.(1979)。The Association between Unsystematic Security Returns and the Magnitude of Earnings Forecast Errors。Journal of Accounting Research，17(2)，316-340。
32.	Collins, D. W.、Kothari, S. P.(1989)。An Analysis of Intertemporal and Cross-sectional Determinants of Earnings Response Coefficients。Journal of Accounting and Economics，11(2/3)，143-181。
33.	Bernard, Victor L.、Thomas, Jacob K.(1990)。Evidence that stock prices do not fully reflect the implications of current earnings for future earnings。Journal of Accounting and Economics，13(4)，305-340。
34.	Anderson, Mark C.、Banker, Rajiv D.、Ravindran, Sury(2000)。Executive Compensation in the Information Technology Industry。Management Science，46(4)，530-547。
35.	柯承恩(2000)。二類股上櫃制度對會計專業的意義與影響。會計研究月刊，174，14-15。延伸查詢
36.	朱立倫(1996)。臺灣盈餘資訊內涵研究之檢討。臺大管理論叢，7(1)，163-185。延伸查詢
37.	Brown, S.、Fakhfakh, F.、Sessions, J. G.(1999)。Absenteeism and Employee Sharing: An Empirical Analysis Based on French Panel Data, 1981-1991。Industrial and Labor Relations Review，52(2)，234-251。
38.	Hu, D. X.(2001)。American Employee Stock Option and Related Tax Regulation。Practical Tax Monthly，313，67-71。
39.	Berton, L.(1993)。New Payroll Rule May Eat into 1997 Profits。The Wall Street Journal。
40.	Nalbantian, H. R.、Schotter, A.(1997)。Productivity under Group Incentives: An Experimental Study。The American Economic Review，87(3)，314-341。
41.	Yoon, P. S.、Starks, L. T.(1995)。Signaling, Investment Opportunities, and Dividend Announcements。The Review of Financial Studies，8(4)，995-1018。

會議論文
1.	Chen, C. Y.(1999)。Market Valuation of Employees' Bonuses in Taiwan。0。203-226。

研究報告
1.	Choi, S.、Salamon, G.(1989)。Accounting information and capital asset prices。Vanderbilt University。
2.	Kole, S.(1991)。An Investigation of the Bundling of Compensation Plans。Rochester, NY。
3.	Hess, D.、Lüders, E.(2001)。Accounting for Stock-based Compensation: An Extended Clean Surplus Relation。0。

圖書
1.	Gordon, M. J.(1962)。The investment, financing, and valuation of the corporation。Homewood, IL：Richard D. Irwin。
2.	Kruse, Douglas L.(1993)。Profit sharing: Does it make a difference? The productivity and stability effects of employee profit-sharing plans。Kalamazoo, MI：W. E. Upjohn Institute for Employment Research。
3.	Fama, E. F.、Miller, M. R.(1972)。The Theory of Finance。New York：Holt, Rinehart and Winston。
4.	Williams, J. B.(1938)。The Theory of Investment Value。Cambridge, MA：Harvard University Press。

圖書論文
1.	Weitzman, M. L.、Kruse, D. L.(1990)。Profit-sharing and productivity。Paying for Productivity: A Look at the Evidence。Washington, DC：The Brookings Institution。

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