本文主要研究了股票期权计划应在何时进行会计反映、股票期权计划应如何进行会计反映两个问题。
The paper investigates two problems i. e. when to keep accounts and how to keep accounts for stock options.
本文研究了我国上市公司股票期权激励计划草案公告日和行权日前后的股价行为和公司披露行为。
This paper investigates stock price behavior and corporate disclosure patterns around the draft announcement dates and the exercise dates of stock option plans.
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