Hossain, Mahmud; Mitra, Santanu; Rezaee, Zabihollah - In: International Journal of Accounting and Information … 19 (2011) June, pp. 146-168
Purpose – This study aims to examine the incremental valuation implication of excess realized tax benefit under Statement of Financial Accounting Standard (SFAS) No. 123R: share-based payment (123R excess tax benefit), which is required to be reported as a component of financing cash flows by...
