search query: @author Matsunaga, S. / total: 4
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| Author: | Matsunaga, S. Shevlin, T. Shores, D. |
| Title: | Disqualifying dispositions of incentive stock options: tax benefits versus financial reporting costs |
| Journal: | Journal of Accounting Research
1992 : VOL. 30, p. 37-76 |
| Index terms: | INCENTIVES STOCK OPTIONS TAXATION FINANCIAL REPORTING COSTS |
| Language: | eng |
| Abstract: | This study documents a trade-off between tax benefits and financial reporting costs that supports the descriptive validity of their model. Specifically, the authors provide evidence consistent with the view that some firms forego net tax benefits by not undertaking disqualifying dispositions of incentive stock options (ISOs) on order to avoid reductions in reported net income. This evidence on the association between financial statement effects and firms' compensation decisions adds to the authors' understanding of managers' decision making in general and has implications for the Financial Accounting Standards Board's continuing consideration of accounting for stock options in particular. |
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