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Taxes and executive stock options

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  • Hite, Gailen L.
  • Long, Michael S.

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Suggested Citation

  • Hite, Gailen L. & Long, Michael S., 1982. "Taxes and executive stock options," Journal of Accounting and Economics, Elsevier, vol. 4(1), pages 3-14, July.
  • Handle: RePEc:eee:jaecon:v:4:y:1982:i:1:p:3-14
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    Citations

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    Cited by:

    1. Frydman, Carola & Molloy, Raven S., 2011. "Does tax policy affect executive compensation? Evidence from postwar tax reforms," Journal of Public Economics, Elsevier, vol. 95(11), pages 1425-1437.
    2. Shackelford, Douglas A. & Shevlin, Terry, 2001. "Empirical tax research in accounting," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 321-387, September.
    3. Menachem Abudy & Simon Benninga, 2011. "Taxation and the value of employee stock options," International Journal of Managerial Finance, Emerald Group Publishing Limited, vol. 7(1), pages 9-37, February.
    4. Perry, Tod & Zenner, Marc, 2001. "Pay for performance? Government regulation and the structure of compensation contracts," Journal of Financial Economics, Elsevier, vol. 62(3), pages 453-488, December.
    5. Swee-Sum Lam & Bey-Fen Chng, 2006. "Do executive stock option grants have value implications for firm performance?," Review of Quantitative Finance and Accounting, Springer, vol. 26(3), pages 249-274, May.
    6. Martin Widdicks & Jinsha Zhao, 2014. "A Model of Equity Based Compensation with Tax," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 41(7-8), pages 1002-1041, September.
    7. Bird, Andrew, 2018. "Taxation and executive compensation: Evidence from stock options," Journal of Financial Economics, Elsevier, vol. 127(2), pages 285-302.
    8. Rainer Niemann & Dirk Simons, 2002. "Costs, Benefits, and Tax-induced Distortions of Stock Option Plans," CESifo Working Paper Series 815, CESifo.
    9. Gary, Robert F. & Moore, Jared A. & Sisneros, Craig A. & Terando, William D., 2016. "The impact of tax rate changes on intercorporate investment," Advances in accounting, Elsevier, vol. 34(C), pages 55-63.
    10. Stefan Winter, 1998. "Zur Eignung von Aktienoptionsplänen als Motivationsinstrument für Manager," Schmalenbach Journal of Business Research, Springer, vol. 50(12), pages 1120-1142, December.
    11. Venkateswar, Sankaran, 1992. "Market reaction to long-term incentive plan adoption: Equity dilution as an explanatory variable," The British Accounting Review, Elsevier, vol. 24(1), pages 67-76.

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