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Keywords: Benefits
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Journal Articles
International Journal of Accounting and Information Management (2011) 19 (2): 146–168.
Published: 07 June 2011
...Mahmud Hossain; Santanu Mitra; Zabihollah Rezaee Purpose This study aims to examine the incremental valuation implication of excess realized tax benefit under Statement of Financial Accounting Standard (SFAS) No. 123R: share‐based payment (123R excess tax benefit), which is required to be reported...
