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Incremental information content of option‐related excess tax benefit under FASB Statement No. 123R : A research note

Hossain, Mahmud; Mitra, Santanu; Rezaee, Zabihollah - In: International Journal of Accounting & Information Management 19 (2011) 2, 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...

Persistent link: https://www.econbiz.de/10014759161

Incremental information content of option-related excess tax benefit under FASB Statement No. 123R: A research note

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...

Persistent link: https://www.econbiz.de/10009188276

Firm-level political risk and corporate tax avoidance

Hossain, Mahmud; Lobo, Gerald J.; Mitra, Santanu - In: Review of quantitative finance and accounting 60 (2023) 1, pp. 295-327

Persistent link: https://www.econbiz.de/10013548979

Incremental information context of option-related excess tax benefit under FASB Statement No. 123R: a research note

Hossain, Mahmud; Mitra, Santanu; Rezaee, Zabihollah - In: International journal of accounting and information … 19 (2011) 2, pp. 146-168

Persistent link: https://www.econbiz.de/10009243185