Chen, Tsung-KangTsung-KangChenHSIEN-HSING LIAOCheng-Ming Chi2018-09-102018-09-102014-05http://scholars.lib.ntu.edu.tw/handle/123456789/389239[SDGs]SDG17The Economic Consequences of Regulatory Changes in Employee Stock Options on Corporate Bond Holders: SFAS No.123R and Structural Credit Model Perspectivesjournal article10.1016/j.jbankfin.2014.01.011