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Accounting for tax benefits of employee stock options and implications for research
- Source :
- Accounting Horizons. March 2002, Vol. 16 Issue 1, p1, 16 p.
- Publication Year :
- 2002
-
Abstract
- SYNOPSIS: This paper examines how firms account for and report the tax benefits of employee stock options (ESOs). The tax benefits of ESOs reduce taxes actually owed but enter stockholders' [...]
Details
- Language :
- English
- ISSN :
- 08887993
- Volume :
- 16
- Issue :
- 1
- Database :
- Gale General OneFile
- Journal :
- Accounting Horizons
- Publication Type :
- Periodical
- Accession number :
- edsgcl.84849580