Determinants of share-based compensation (SBC) and the effect of SBC on firm performance: A comprehensive two-step analysis of companies in the Philippine stock exchange

• Main Authors: Lam, Andrew W., Ysmael, Juan Leandro S., Yu, Ron Lester C.
• 格式: text
• 語言: English
• 出版: Animo Repository 2011
• 主題: Accounting > Standards; Employee stock options > Accounting > Standards; Compensation management > Philippines; Accounting
• 在線閱讀: https://animorepository.dlsu.edu.ph/etd_bachelors/11351
• 機構: De La Salle University

Share-based compensation (SBC) is a growing trend worldwide for firms that seek to improve efficiency and employee morale. There have been limited studies on SBC in literature, particularly in the Philippines, where its effect on the firm's performance is uncertain and no consensus could be mad...