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Original Articles

A medicine or a poison? The effect of Taiwan’s high-tech industrial employee stock ownership plans

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Pages 581-594 | Received 01 Jun 2009, Published online: 14 Jun 2013

References

  • Aboody , D. , Barth , M. E. and Kasznik , R. 2004 . SFAS No. 123 stock based compensation expense and equity market values . The Accounting Review , 79 ( 2 ) : 251 – 275 .
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  • Chou , S. C. and Lin , H. W. 2005 . The discrepancy of employee stock bonus plan between Taiwan and U.S. and differential effects on financial statements . Journal of Chang Jung Christian University , 9 ( 1 ) : 41 – 58 .
  • Han , T. S. 2003 . The economic effects of profit sharing and Taiwan-style employee stock ownership plans: evidence from Taiwan’s high-tech firms . Taiwan Academy of Management Journal , 3 ( 1 ) : 1 – 22 .
  • Kim , S. 1998 . Does profit sharing increase firm’s profits? . Journal of Labor Research , 19 ( 2 ) : 351 – 370 .
  • Nalbantian , H. R. and Schotter , A. 1997 . Productivity under group incentives: an experimental study . The American Economic Review , 87 ( 3 ) : 314 – 341 .

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