Do stock-based compensation deferred tax assets provide incremental information about future tax payments?
Derek Johnston, Lisa Kutcher
| Year of publication: |
2016
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| Authors: | Johnston, Derek ; Kutcher, Lisa |
| Published in: |
The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association. - Sarasota, Fla., ISSN 0198-9073, ZDB-ID 900285-6. - Vol. 38.2016, 1, p. 79-102
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| Subject: | deferred taxes | stock-based compensation | predictive ability | employee stock options | restricted stock units | Aktienoption | Stock option | Theorie | Theory | Börsenkurs | Share price | Führungskräfte | Managers | Mitarbeiterkapitalbeteiligung | Employee ownership | Steuervergünstigung | Tax incentive |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/atax-51237 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011625869