How Important Are the Tax and Accounting Determinants of Corporate ESO Strategy?

• Autorzy: Wojciech Grabowski
• Języki publikacji: EN

Słowa kluczowe

EN

Employee share ownership; Investment decisions; Financial instruments

PL

Akcjonariat pracowniczy; Decyzje inwestycyjne; Instrumenty finansowe

• Czasopismo: Ekonomia / Uniwersytet Warszawski
• Rocznik: 2004
• Numer: nr 14
• Strony: 218--223

Twórcy

autor

Wojciech Grabowski

• University of Warsaw, Poland

Bibliografia

• Colon, J.M., 2003, Double dipping. The cross-border taxation of stock-options "Rutgers Law Journal", 35, 171-251.
• Edwards C., J. R. Graham, M.H. Lang, D. Shackleford, 2004. Employee stock options and taxes, working paper, November 2004, available at SSRN.
• Elschner Ch., R. Schwager, 2004. Do employer-provided stock options reduce compensation costs? "ZEWnews Supplement, Stock Option Watch", August 2004, III-IV.
• Grabowski W., 2002. Share issues and repurchases, stock option plans and managerial timing, "Ekonomia" 8. 207-217.
• Grabowski W., 2004a. The influence of changes in the accounting standards for Employee Stock Options on corporate equity management policies. "Ekonomia" 12, 215-220.
• Grabowski W., 2004b. Employee share option grant size and stock prices, "Ekonomia" 13, 222-226.
• Klassen K., A. Mawani, 2000. The impact of financial and tax reporting incentives on option grants to Canadian CEOs. "Contemporary Accounting Research" 17(2). 227-262.
• Niemann R., D. Simons, 2002. Cost, benefits and tax-induced distortions of stock option plans, CESifo Working Paper No. 815.