Cancellation of Executive Stock Options: Tax and Accounting Income Considerations*-Reference-Cited by-同舟云学术

Cancellation of Executive Stock Options: Tax and Accounting Income Considerations*

Published:2003-09 Issue:3 Volume:20 Page:495-517
ISSN:0823-9150
Container-title:Contemporary Accounting Research
language:en
Short-container-title:

Author:

Mawani Amin

Publisher

Wiley

Subject

Economics and Econometrics,Finance,Accounting

Link

http://onlinelibrary.wiley.com/wol1/doi/10.1506/VNVL-GVQ9-GYYQ-Y3NK/fullpdf

Reference21 articles.

1. The choice of incentive stock options vs. non-qualified options: A marginal tax rate perspective;Austin;Journal of the American Taxation Association,1998

2. Regression Diagnostics

3. Comparing the costs of stock options and phantom options;Crawford;Davis on Executive Compensation,1993

4. Executive and employee share options: Taxation, dilution and disclosure;Egginton;Accounting and Business Research,1993

5. Proxies for the corporate marginal tax rate;Graham;Journal of Financial Economics,1996

Cited by 9 articles. 订阅此论文施引文献订阅此论文施引文献，注册后可以免费订阅5篇论文的施引文献，订阅后可以查看论文全部施引文献

1. Ownership, volatility, and equity incentives: Theory and evidence from listed companies in China;Economic Modelling;2023-11

2. Impact of professor‐directors on Chinese firms' environmental performance;International Review of Finance;2023-03-24

3. Payroll tax shields and wage stickiness:evidence from China’s 2008 corporate income tax law;Asia-Pacific Journal of Accounting & Economics;2022-04-26

4. Taxation and executive compensation: Evidence from stock options;Journal of Financial Economics;2018-02

5. Taxation and Executive Compensation: Evidence from Stock Options;SSRN Electronic Journal;2014