Concepedia

Stock-based Compensation Differences

Stock-Based Compensation Differences is a type of book-tax difference arising from the divergence between the timing and amount of compensation expense recognized for financial reporting purposes and the corresponding tax deductions related to stock-based awards granted to employees.

30

Publications

3.4K

Citations

47

Authors

43

Institutions

Publications per year

2017–2026

5

Parents

Publications

30

Executive Equity Compensation and Incentives: A Survey

John E. Core, Wayne R. Guay, David F. Larcker · Federal Reserve Bank of New York Economic policy review · 2003 · 736 citations

, , +17

CEO reputation and stock-based compensation

Todd T. Milbourn · Journal of Financial Economics · 2003 · 679 citations

, , +14

Stock-based incentive compensation and investment behavior

John M. Bizjak, James A. Brickley, Jeffrey L. Coles · Journal of Accounting and Economics · 1993 · 518 citations

, , +14

Stock-based pay in new economy firms

Kevin J. Murphy · Journal of Accounting and Economics · 2002 · 350 citations

, , +14

On the Accounting Valuation of Employee Stock Options

Mark Rubinstein · The Journal of Derivatives · 1995 · 161 citations

, , +16

1–5 of 30

Authors

47

  1. BJ
    Brian J. Hall

    University of Macau, Macao SAR China

    2 publications · 144 citations

    2

    h-index

  2. JL
    Jeffrey L. Coles

    University of Utah, United States

    2 publications · 533 citations

    2

    h-index

  3. DF
    David F. Larcker

    Stanford University, United States

    2 publications · 886 citations

    2

    h-index

  4. JM
    John M. Bizjak

    Texas Christian University, United States

    2 publications · 533 citations

    2

    h-index

  5. WZ
    Wuyang Zhao

    The University of Texas at Austin, United States

    2 publications · 54 citations

    2

    h-index

1–5 of 47

Institutions

43

  1. The University of Texas at Austin

    Austin, United States

    4 h-index

    5 publications

    153 citations

  2. University of Illinois Urbana-Champaign

    Urbana, United States

    3 h-index

    4 publications

    101 citations

  3. Harvard University

    Cambridge, United States

    2 h-index

    2 publications

    144 citations

  4. University of California, Berkeley

    Berkeley, United States

    2 h-index

    2 publications

    181 citations

  5. University of Southern California

    Los Angeles, United States

    2 h-index

    2 publications

    394 citations

  6. University of Pennsylvania

    Philadelphia, United States

    2 h-index

    2 publications

    886 citations

  7. University of Toronto

    Toronto, Canada

    2 h-index

    2 publications

    54 citations

  8. University of Utah

    Salt Lake City, United States

    2 h-index

    2 publications

    541 citations

1–8 of 43

Venues

  1. SSRN Electronic Journal

    Repository · 8 publications · 349 citations

    8

    h-index

  2. The Accounting Review

    3 publications · 147 citations

    3

    h-index

  3. Journal of Accounting and Economics

    2 publications · 868 citations

    2

    h-index

  4. Tax Policy and the Economy

    2 publications · 144 citations

    2

    h-index

  5. Review of Accounting Studies

    2 publications · 117 citations

    2

    h-index

1–5