Key points are not available for this paper at this time.
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
Matsunaga et al. (Wed,) studied this question.
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