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The accuracy of disclosures for complex estimates : evidence from reported stock option fair values

Bratten, Brian; Jennings, Ross; Schwab, Casey M. - In: Accounting, organizations and society : an … 52 (2016), pp. 32-49

Persistent link: https://www.econbiz.de/10011554781

Equity incentives and earnings management : evidence from the banking industry

Cheng, Qiang; Warfield, Terry D.; Ye, Minlei - In: Journal of accounting, auditing & finance 26 (2011) 2, pp. 317-349

Persistent link: https://www.econbiz.de/10009012094

Employee stock options, corporate taxes, and debt policy

Graham, John R.; Lang, Mark H.; Shackelford, Douglas A. - In: The journal of finance : the journal of the American … 59 (2004) 4, pp. 1585-1618

Persistent link: https://www.econbiz.de/10002190639

Information distribution within firms : evidence from stock option exercises

Huddart, Steven J.; Lang, Mark H. - In: Journal of accounting & economics 34 (2003) 1/3, pp. 3-31

Persistent link: https://www.econbiz.de/10001728593

Discussion of: "Information distribution within firms : evidence from stock option exercises"

Kasznik, Ron - In: Journal of accounting & economics 34 (2003) 1/3, pp. 33-41

Persistent link: https://www.econbiz.de/10001728598

Employee stock options, corporate taxes and debt policy

Graham, John R.; Lang, Mark H.; Shackelford, Douglas A. - 2002

Persistent link: https://www.econbiz.de/10001707929

Psychological factors and stock option exercise

Heath, Chip; Huddart, Steven J.; Lang, Mark H. - In: The quarterly journal of economics 114 (1999) 2, pp. 601-627

Persistent link: https://www.econbiz.de/10001410500

Employee Stock Options, Corporate Taxes and Debt Policy

Graham, John R. - 2012

We find that employee stock option deductions lead to large aggregate tax savings for Nasdaq 100 and Samp;P 100 firms and also affect corporate marginal tax rates. For Nasdaq firms, the median marginal tax rate is 31 percent when option deductions are ignored but falls to 5 percent when one...

Persistent link: https://www.econbiz.de/10012755891

Employee Stock Options, Corporate Taxes and Debt Policy

Graham, John R. - 2002

We find that employee stock option deductions lead to large aggregate tax savings for Nasdaq 100 and S&P 100 firms and also affect corporate marginal tax rates. For Nasdaq firms, the median marginal tax rate is 31 percent when option deductions are ignored but falls to 5 percent when one...

Persistent link: https://www.econbiz.de/10012469419