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Taxes and executive compensation: evidence from the 1990s

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    0330972 - NHU-C 2010 RIV GB eng J - Journal Article
    Katuščák, Peter
    Taxes and executive compensation: evidence from the 1990s.
    CESifo Economic Studies. Roč. 55, 3-4 (2009), s. 542-568. ISSN 1610-241X. E-ISSN 1612-7501
    Institutional research plan: CEZ:MSM0021620846
    Keywords : personal income taxation * pay-to-stock-price * executive compensation
    Subject RIV: AH - Economics
    Impact factor: 0.565, year: 2009

    This article analyzes the effect of personal income taxation on the pay-to-stock-price sensitivity of executive compensation contracts generated by stock option and restricted stock grants.
    Permanent Link: http://hdl.handle.net/11104/0176623

     
     
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