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    政大機構典藏 > 商學院 > 金融學系 > 期刊論文 >  Item 140.119/75254


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    题名: Determinants of the adoption of executive stock options in china
    作者: Wu, M.-C.;Liao, Szu-Lang;Huang, Yi Ting
    廖四郎;黃怡婷
    贡献者: 金融系
    日期: 2013-07
    上传时间: 2015-05-21 16:51:23 (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. © 2013 M.E. Sharpe, Inc. All rights reserved.
    關聯: Chinese Economy, 46(4), 63-84
    数据类型: article
    DOI 連結: http://dx.doi.org/10.2753/CES1097-1475460404
    DOI: 10.2753/CES1097-1475460404
    显示于类别:[金融學系] 期刊論文

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