Accounting and Tax Considerations in Stock
Tax law changes favoring long-term capital gains have encouraged the use of broad-based as well as executive stock option plans in recent years. Accounting and tax provisions that apply to the two major types of stock option plans, incentive and nonqualified, are important considerations in choosing which plans will best meet the need of particular companies, business units, and individual employees.
Clements, Bruce. "Accounting and Tax Considerations in Stock." Compensation Benefits Review 30.4 (1998): 91-96.