2Berle A and Means G C. The modern corporation and private property [M].New York: MacMillan, 1932.
3La Port R,Lopez-de-Silanes F and Shleifer A. Law and Finance [J].Joumal of Political Economy, 1998 (6):1113-1155.
二级参考文献15
1APB.1972.美国会计原则委员会意见书第25号-对雇员发股的会计处理
2FASB.1995.财务会计准则公告第123号-以股份为基础的支付
3FASB.2004.财务会计准则公告第123号-以股份为基础的支付(修订)
4国际会计准则委员会.2004.国际财务报告准则第2号-以股份为基础的支付
5Aboody, D. , 1996, Market valuation of employee stock options, Journal of Accounting and Economics, 22, 357 -391
6Botosan, C. , and Plumlee, M. , 2001, Stock option expense: The sword of Damocles Revealed. Accounting Horizons, 15, 311 -327
7Carter, M. E. , and Lynch, L. , 2003, The consequences of the FASB's 1998 proposal on accounting for stock option re -pricing. Journal of Accounting and Economics, 35, 51 - 72
8Chalmers, K. , Jayne M. Godfrey, 2005 , Expensing stock- based payments: A material concern?, Journal of International Accounting, Auditing and Taxation, 14, 157 -173
9Dechow, P. , Hutton, A. , and Sloan, R. , 1996, Economic consequences of accounting for stock - based compensation. Journal of Accounting Research, 34, 1 - 20
10Espahbodi, H. , Espahbodi, P. , Rezaee, Z. , and Tehranian, H. , 2002, Stock price reaction and value relevance of recognition versus disclosure : the case of stock - based compensation. Journal of Accounting and Economics, 33, 343-373