Incremental information context of option-related excess tax benefit under FASB Statement No. 123R: a research note
Year of publication: |
2011
|
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Authors: | Hossain, Mahmud ; Mitra, Santanu ; Rezaee, Zabihollah |
Published in: |
International journal of accounting and information management. - Bingley [u.a.] : Emerald, ISSN 1834-7649, ZDB-ID 2473945-5. - Vol. 19.2011, 2, p. 146-168
|
Subject: | Bilanzierungsgrundsätze | Accounting standards | Aktienoption | Stock option | Steuervergünstigung | Tax incentive | Cash Flow | Cash flow | Informationswert | Information value | Bilanzrecht | Accounting law | Rechtsreform | Legal reform | Empirische Methode | Empirical method | USA | United States | 2006 |
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