The role of tax regulation and compensation contracts in the decision to voluntarily expense employee stock options
Year of publication: |
2008
|
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Authors: | Blacconiere, Walter G. ; Johnson, Marilyn Frances ; Lewis, Melissa F. |
Published in: |
Journal of accounting & economics. - Amsterdam [u.a.] : Elsevier, ISSN 0165-4101, ZDB-ID 441330-1. - Vol. 46.2008, 1, p. 101-111
|
Subject: | Aktienoption | Stock option | Vergütungssystem | Compensation system | Führungskräfte | Managers | Kapitalertragsteuer | Capital income tax | Theorie | Theory |
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