Accounting treatment recommendations for bottom-up shareholding increase

AbstractAn increasing number of companies in China are adopting bottom-up shareholding increases to incentivize employees and stabilize stock prices. However, a research gap exists regarding China’s current accounting regulations for handling bottom-up equity incentives. This study aims to address t...

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Bibliographic Details
Main Authors: Lixia Wang, Vigdis W. Boasson, Guoqing Xu
Format: Article
Language:English
Published: Taylor & Francis Group 2024-12-01
Series:Cogent Business & Management
Subjects:
Online Access:https://www.tandfonline.com/doi/10.1080/23311975.2024.2343416