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- W1859209037 abstract "This study explores the effects of financial and tax reporting incentives on options granted to chief executive officers in Canada. Extant studies with a similar purpose (Yermack, 1995, and Matsunaga, 1995) explore predominantly non-qualified U.S. option grants that are deductible to the extent the options are in the money at the time of exercise. In contrast, Canadian firms do not get a tax deduction for their stock option grants at any time. In both countries, no expense is recorded for financial reporting purposes. As a result, the financial reporting and tax reporting trade-off is more pronounced in the Canadian setting of this study, compared to the U.S. setting. We measure option granting behaviour as the ratio of the Black-Scholes value of stock option grants to the sum of cash compensation and the value of stock option grants. Using a sample of 806 firm-year observations during the period 1993-1995, we find that observed option grants are significantly correlated with proxies for short-run financial reporting incentives. Unlike previous research, we also find evidence that option granting behaviour is correlated with proxies for tax incentives." @default.
- W1859209037 created "2016-06-24" @default.
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- W1859209037 date "1998-01-01" @default.
- W1859209037 modified "2023-09-27" @default.
- W1859209037 title "The Impact of Financial and Tax Reporting Incentives on Option Grants to Canadian CEOs" @default.
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- W1859209037 doi "https://doi.org/10.2139/ssrn.124928" @default.
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