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Accounting for tax benefits of employee stock options and implications for research

Authors :
Hanlon, Michelle
Shevlin, Terry
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