Article ID Journal Published Year Pages File Type
7428300 Asia Pacific Management Review 2018 11 Pages PDF
Abstract
Empirical results show that there is no significant relationship between firms' past performance and the adoption of restricted stock grants. By contrast, improved future performance is found for companies adopting this compensation policy. Further, the incentive effect of restricted stock grants could be improved by extending the vesting service period, increasing the expenses amount of restricted stock grants, and decreasing the reduction in EPS. This article contributes to the serious lack of restricted stock grants literature in Taiwan. Also, it may offer some implications to companies considering the compensation scheme of restricted stock grants.
Related Topics
Social Sciences and Humanities Business, Management and Accounting Business, Management and Accounting (General)
Authors
,