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伊利股份于2006年4月提出实施股权激励计划的方案。2008年1月31日伊利股份公布了预亏公告,由于新规规定股票期权确认为成本费用,致使伊利亏损严重,引起市场波动。伊利股份依据准则规定将股权激励确认为成本费用而致使公司严重亏损进而引发市场剧烈反应。本文以此事件为例分析股权激励的会计处理费用化引起的市场反应,并着重讨论其背后的理论意义。
Yili shares in April 2006 proposed the implementation of equity incentive plan program. January 31, 2008 Yili shares announced a pre-loss announcement, as the new rules require stock options recognized as costs, resulting in a serious loss Erie, causing market fluctuations. Erie shares in accordance with the guidelines for the equity incentive will be recognized as a cost of costs led to a serious loss of the company thus triggering a fierce market reaction. This article takes this incident as an example to analyze the market reaction caused by the expense of accounting treatment of equity incentive and focuses on the theoretical significance behind it.