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New economy accounting : why are broad-based stock options plans so attractive?
Hess, Dieter - 2000
Several studies indicate that stock option plans are becoming more and more a substantial part of compensation schemes 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...
Persistent link: https://www.econbiz.de/10013428338
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Reporting behavior and transparency in European banks' country-by-country reports
Dutt, Verena K.; Nicolay, Katharina; Spengel, Christoph - 2021
The public CbCR requirement for EU financial institutions leaves leeway to the reporting firms as regards the … analyze the reporting behavior and the degree of transparency across the reports. We observe a large heterogeneity with … reporting inhibit the interpretability and the comparability of the data. We conclude that the specification of the underlying …
Persistent link: https://www.econbiz.de/10012434484
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Saving-investment correlations and government policy under credit constraints
Stefani, Maria Lucia - 1994
Persistent link: https://www.econbiz.de/10000881526
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Short-run and stationary state effects of credit constraints on investment in a small open economy
Stefani, Maria Lucia - 1994
Persistent link: https://www.econbiz.de/10000881528
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Imperfect capital markets and econopmic fluctuations : a review of recent theoretical developments
Hansen, Eric - 1992
Persistent link: https://www.econbiz.de/10000914067
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Extrinsic and intrisic uncertainty in a world with incomplete asset markets and asset retrading : a three period example
Burnell, Stephen J. - 1990
Persistent link: https://www.econbiz.de/10000920659
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On the existence & geometry of pricing operators in markets with realistic transactions costs
Prisman, Eliezer Zeev - 1987
Persistent link: https://www.econbiz.de/10000744266
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Financial assets returns, tax-clienteles and no-arbitrage conditions
Prisman, Eliezer Zeev - 1988
Persistent link: https://www.econbiz.de/10000762938
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Capital markets and the evolution of family businesses
Bhattacharya, Utpal; Ravikumar, B. - 1997
Persistent link: https://www.econbiz.de/10000650426
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Credit market imperfections, financial structure and economic activity : an overview of empirical findings
Barrán Cabrera, Fernando - 1994
Persistent link: https://www.econbiz.de/10000888170