秋老虎 發問時間: 社會與文化語言 · 1 0 年前

財金論文(原文)看不懂-有關員工認股-2

Our aim is to draw inferences about the quality of governance practiced by a firm based on the observed empirical relation between the alignment of interests and expensing, and between transparency and expensing, respectively.

We predict that expensing is more likely to occur in firms that practice good governance, as reflected in their alignment of interests and transparency.

Our hypothesis on expensing and corporate governance practice is consistent with Guay et al. (2003), who predict: "that the governance of expensing firms is more effective than that of non-expensers" (p. 408).

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    1 0 年前
    最佳解答

    我們的目的是導出一些關於公司執行管理支配的品質的推論,分別以管理者之利益調和和員工認股費用化,公司透明度和員工認股費用化之實證關係為基礎。

    我們預測員工認股費用化較易發生執行良好管理支配公司,就同反應於管理者之利益調及公司透明度之間的關係一樣。

    我們對費用化及公司管理支配的實務上之假設與Guay et al. (2003)是一致的。我們預測員工認股費用化較沒有費用化的公司,在管理支配上較有效率。

    參考資料: 自己
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