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A Reply to "A Comment on "The Valuation of R&D Firms with R&D Limited Partnerships''.
Presents a reply to the clarification made by Joseph K. Cheung and Mandy Li on the author's interpretation of the component of the call option held by the research and development (R&D) firm with R&D limited partnerships. Difference between their measurements and computations.
Disqualifying Dispositions of Incentive Stock Options: Tax Benefits versus Financial Reporting Costs
Steve Matsunaga, Terry Shevlin, D. Shores, Disqualifying Dispositions of Incentive Stock Options: Tax Benefits versus Financial Reporting Costs, Journal of Accounting Research, Vol. 30, Studies on Accounting and Taxation (1992), pp. 37-68