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 …