in U.S. companies. This paper shows the tax implications and accounting rules for stock option plans. By comparison of … the tax and accounting rules for different compensation schemes we show that the popularity of stock options may be mainly … due to the U.S. Generally Accepted Accounting Principles (US-GAAP) which require no charge to earnings for speciffically …

-tax differences in Germany. For the first time, the data set enables us to evaluate the extent to which financial and tax accounting … differ in Germany in the most accurate manner. Despite the close link between financial and tax accounting in Germany, we … that this reporting gap is largely attributable to legal differences between financial and tax accounting and we cannot …

The German Accounting Law Modernization Act (BilMoG) represents a change in paradigm with regard to the traditionally … close relationship between financial and tax accounting in Germany. At the same time, requirements on the disclosure of … find considerable differences between financial and tax accounting and observe that temporary book-tax differences are …

, that CbCR cannot be based on extended financial accounting standards. Moreover, we argue that even separate CbCR templates …

already known accounting information. …

-factor CCV model based on substance and performance related accounting attributes that largely overcomes these drawbacks …. Furthermore, by accounting for management?s option to adapt firm assets differently or to liquidate the company the model can …