DISQUALIFYING DISPOSITIONS OF INCENTIVE STOCK-OPTIONS - TAX BENEFITS VERSUS FINANCIAL-REPORTING COSTS

S Matsunaga, T Shevlin and D Shores

Journal of Accounting Research, 1992, vol. 30, 37-68

Keywords: Incentive stock options; Tax benefits; Financial reporting costs (search for similar items in EconPapers)
JEL-codes: H25 M41 M5 (search for similar items in EconPapers)
Date: 1992
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Citations: View citations in EconPapers (31)

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DOI: 10.2307/2491192

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Journal of Accounting Research is currently edited by Philip G. Berger, Luzi Hail, Christian Leuz, Haresh Sapra, Douglas J. Skinner, Rodrigo Verdi and Regina Wittenberg Moerman

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