Reference health

Costs, Benefits, and Tax-Induced Distortions of Stock Option Plans

https://doi.org/10.1007/bf03396681
CiteStamped reference-health badge
25/25 checkable references clean · checked 2026-08-27

Every reference with a DOI in the deposited reference list resolved to a known work in Crossref or DataCite at the dated check, and none carried a retraction, withdrawal, or removal notice.

10 without a DOI — not checked. A reference deposited without a DOI is never matched by title or guessed at; it stays outside the checked set, and this line discloses that.

The 25 checked references that resolve
resolves10.1016/S0165-4101(96)00439-9
Market valuation of employee stock options
resolves10.2307/2331397
Firm Performance and Mechanisms to Control Agency Problems between Managers and Shareholders
resolves10.1016/0165-4101(96)00421-1
Investment opportunities and the structure of executive compensation
resolves10.1111/1467-8683.00141
Stock Options For or Against Shareholder Value? – New compensation plans for top management and the interests of the shareholders
resolves10.1016/0165-4101(93)90017-A
Stock-based incentive compensation and investment behavior
resolves10.1016/0165-4101(85)90031-X
The impact of long-range managerial compensation plans on shareholder wealth
resolves10.2469/faj.v54.n3.2177
Stockholder–Manager Conflicts and Firm Value
resolves10.2307/3665556
The Relationship between Corporate Compensation Policies and Investment Opportunities: Empirical Evidence for Large Bank Holding Companies
resolves10.1111/j.1540-6261.1990.tb03707.x
The Effect of Executive Stock Option Plans on Stockholders and Bondholders
resolves10.1016/S1062-9769(99)80105-7
An agency analysis of the effect of long-term performance plans on managerial decision making
resolves10.2307/3665874
Compensation Policy and the Investment Opportunity Set
resolves10.1023/A:1014402819554
resolves10.1111/j.1745-6622.1999.tb00011.x
THE DESIGN OF MULTI‐YEAR STOCK OPTION PLANS
resolves10.1016/0165-4101(82)90003-9
Taxes and executive stock options
resolves10.1016/0165-4101(94)00363-7
Employee stock options
resolves10.54648/TAXI1997072
Japanese Taxation of Stock Options: Enactment of US-type IS0 Encouraged
resolves10.2469/faj.v50.n6.46
Valuing Employee Stock Options
resolves10.2307/2331140
The Effect of Adoption of Long-Term Performance Plans on Stock Prices and Accounting Numbers
resolves10.1016/0165-4101(83)90003-4
The association between performance plan adoption and corporate capital investment
resolves10.2307/3666015
The Incentives behind the Adoption of Executive Stock Option Plans in U.S. Corporations
resolves10.1016/S0165-4101(02)00042-3
Empirical evidence on the relation between stock option compensation and risk taking
resolves10.1023/A:1005695309999
resolves10.1016/0304-405X(92)90029-W
The investment opportunity set and corporate financing, dividend, and compensation policies
resolves10.1177/031289628200700204
Incentive and Tax Effects of Executive Compensation Plans
resolves10.1016/0304-405X(95)00829-4
Do corporations award CEO stock options effectively?
The 10 references without a DOI — listed, not checked
no DOI — not checkedBartholmé, Yves/Strickx, Wim (1999), The new tax regime for stock options in Belgium, in: Benefits & Compensation International, Vol. 29, pp. 33–35.
no DOI — not checkedBernhardt, Wolfgang (2001), Stock Options — Modalitäten der Besteuerung, Bewertung und Offenlegung im internationalen Kontext, in: Finanz Betrieb, Vol. 3, pp. 427–433.
no DOI — not checkedGaver, Jennifer J./Gaver, Kenneth M./Battistel, George P. (1992), The stock market reaction to performance plan adoptions, in: Accounting Review, Vol. 67, pp. 172–182.
no DOI — not checkedGinter, Eric/Deis, Laurent (2001), France — New legislation on stock options, in: European Taxation, Vol. 41, pp. 345–346.
no DOI — not checkedKnoll, Leonhard (2002), Arbeitnehmerseitige Besteuerung von Stock Options im deutschsprachigen Raum, in: Internationales Steuerrecht, Vol. 11, pp. 325–329.
no DOI — not checkedKreps, David M. (1988), Notes on the theory of choice.
no DOI — not checkedMatsunaga, Steve R. (1995), The effect of financial reporting costs on the use of employee stock options, in: Accounting Review, Vol. 70, pp. 1–26.
no DOI — not checkedMüssener, Ingo/Prahs, Hubert (2000), Die Besteuerung von Aktienoptionen im internationalen Vergleich, Bundesministerium der Finanzen (ed.), www.bundesfinanzministerium.de .
no DOI — not checkedPhillips, Lawrence C./Munter, Paul/Robinson, Thomas R. (2002), Employee stock option plans tax planning considerations, in: The Ohio CPA Journal, Vol. 61, pp. 12–17.
no DOI — not checkedTowers Perrin (ed.) (2001), Stock options around the world, www.towersperrin.com .
What this badge says. CiteStamped means the CHECKABLE references of this work were clean at the dated check: each resolved to a known work in a public registry, and none carried a retraction notice at that time. It says nothing about the quality, findings, or importance of the work itself, and nothing about references deposited without a DOI.

checked 2026-08-27 — re-checked daily as this page is visited; titles and statuses come from Crossref and DataCite and are not part of the signed record

view as graph · paper page

Embed this badge

Both snippets point at the live badge image and link back to this page. The badge re-renders from the daily check, so an embed never goes stale by more than a day of visits.

<a href="https://citestamp.com/citestamped/10.1007/bf03396681"><img src="https://citestamp.com/citestamped/10.1007/bf03396681/badge.svg" alt="CiteStamped reference-health badge" width="460" height="64"></a>
[![CiteStamped reference-health badge](https://citestamp.com/citestamped/10.1007/bf03396681/badge.svg)](https://citestamp.com/citestamped/10.1007/bf03396681)