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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
    Please use this identifier to cite or link to this item: http://nccur.lib.nccu.edu.tw/handle/140.119/66629


    Title: Determinants of firm adoption executive stock options in China
    Authors: 廖四郎
    Wu, Ming-Cheng;Liao, Szu-Lang;Huang, Yi-Ting
    Contributors: 金融系
    Date: 2013.07
    Issue Date: 2014-06-10 15:19:15 (UTC+8)
    Abstract: 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]
    Relation: Chinese Economy, 46(4), 63-84
    Data Type: article
    Appears in Collections:[金融學系] 期刊論文

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