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| Tekijä: | Long, M.S. |
| Otsikko: | The Incentives Behind the Adoption of Executive Stock Option Plans in U.S. Corporations |
| Lehti: | Financial Management
1992 : Autumn, VOL. 21:3, p. 12-21 |
| Asiasana: | COMPANY CONTROL INCENTIVES EXECUTIVES STOCK OPTIONS |
| Kieli: | eng |
| Tiivistelmä: | Review of executive stock option plans and their tax treatment. Incentives and managerial compensation. Comparison of taxes. Avoidance of capital gains tax. US personal income tax. Restricted options. Alternative tax treatment. Forms of compensation used. Tax advantages. 5 Exhibits illustrate the study. |
SCIMA