Nwogugu, Michael - In: Managerial Auditing Journal 19 (2004) 9, pp. 1079-1118
This paper analyzes economic, legal, behavioral and public policy issues pertaining to the accounting for employee …, why ESOs in their present form are inefficient and why particular accounting, legal and tax treatments will provide the … are relevant in ESO accounting, regulation of ESOs, incentive compensation, human resources analysis, tax policy …