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~isPartOf:"The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association"
~subject:"Germany"
~subject:"Institutioneller Investor"
~subject:"Leistungsentgelt"
~subject:"Performance incentive"
~type_genre:"Aufsatz in Zeitschrift"
~type_genre:"Case study"
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Germany
Institutioneller Investor
Leistungsentgelt
Performance incentive
Aktienoption
9
Stock option
9
Performance pay
5
USA
5
United States
5
Führungskräfte
4
Managers
4
Steuervermeidung
4
Tax avoidance
4
tax avoidance
3
Börsenkurs
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Share price
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Steuervergünstigung
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Steuerwirkung
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Tax effects
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Tax incentive
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employee stock options
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stock-based compensation
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1981-1984
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1985-1989
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1993-2004
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Anlageverhalten
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Behavioural finance
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Capital income tax
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Capital structure
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Corporate Governance
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Executive compensation
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Firm valuation
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Grenzsteuersatz
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Human Resource Management
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Aufsatz in Zeitschrift
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Johnston, Derek
2
Kutcher, Lisa
2
Austin, Jeffrey R.
1
Balsam, Steven
1
Brushwood, James D.
1
Gaver, Jennifer J.
1
Gaver, Kenneth M.
1
Halperin, Robert
1
Mozes, Haim A.
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Seidman, Jeri
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The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association
Journal of financial economics
24
Betriebs-Berater : BB
16
Der Betrieb
13
The accounting review : a publication of the American Accounting Association
13
Review of quantitative finance and accounting
11
Finanz-Betrieb : FB ; Zeitschrift für Unternehmensfinanzierung und Finanzmanagement
10
The journal of corporate finance : contracting, governance and organization
10
International review of economics & finance : IREF
8
Journal of accounting & economics
8
Journal of banking & finance
8
Journal of business finance & accounting : JBFA
8
WPg : Kompetenz schafft Vertrauen
8
Journal of management accounting research : JMAR
6
Review of Pacific Basin financial markets and policies
6
Journal of empirical finance
5
Review of accounting studies
5
The review of financial studies
5
Applied economics
4
Corporate ownership & control : international scientific journal
4
Die Betriebswirtschaft : DBW
4
Finance research letters
4
Management science : journal of the Institute for Operations Research and the Management Sciences
4
Managerial finance
4
Pacific-Basin finance journal
4
Review of accounting & finance
4
Asia-Pacific journal of accounting & economics : APJAE
3
Betriebswirtschaftliche Forschung und Praxis : BFuP
3
Journal of accounting and public policy
3
Journal of financial and quantitative analysis : JFQA
3
Journal of multinational financial management
3
Review of finance : journal of the European Finance Association
3
Strategic management journal
3
The British accounting review : the journal of the British Accounting Association
3
The financial review : the official publication of the Eastern Finance Association
3
The journal of finance : the journal of the American Finance Association
3
The journal of financial research
3
The quarterly review of economics and finance : journal of the Midwest Economics Association ; journal of the Midwest Finance Association
3
Zeitschrift für das gesamte Handelsrecht und Wirtschaftsrecht : ZHR
3
Academy of Management perspectives : AMP
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ECONIS (ZBW)
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1
The market valuation of the permanent book-to-tax differences generated by stock-based compensation awards
Brushwood, James D.
;
Johnston, Derek
;
Kutcher, Lisa
- In:
The journal of the American Taxation Association : a …
39
(
2017
)
2
,
pp. 1-20
Persistent link: https://www.econbiz.de/10011881165
Saved in:
2
Equity compensation and tax avoidance : disentangling managerial incentives from tax benefits and reexamining the effect of shareholder rights
Seidman, Jeri
;
Stomberg, Bridget
- In:
The journal of the American Taxation Association : a …
39
(
2017
)
2
,
pp. 21-41
Persistent link: https://www.econbiz.de/10011881180
Saved in:
3
Do stock-based compensation deferred tax assets provide incremental information about future tax payments?
Johnston, Derek
;
Kutcher, Lisa
- In:
The journal of the American Taxation Association : a …
38
(
2016
)
1
,
pp. 79-102
Persistent link: https://www.econbiz.de/10011625869
Saved in:
4
The choice of incentive stock options vs. nonqualified options : a marginal tax rate perspective
Austin, Jeffrey R.
- In:
The journal of the American Taxation Association : a …
20
(
1998
)
2
,
pp. 1-21
Persistent link: https://www.econbiz.de/10001248827
Saved in:
5
Tax costs and nontax benefits : the case of incentive stock options
Balsam, Steven
- In:
The journal of the American Taxation Association : a …
19
(
1997
)
2
,
pp. 19-37
Persistent link: https://www.econbiz.de/10001230087
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