Explaining firm willingness to forfeit tax deductions under Internal Revenue Code Section 162(m) : the million-dollar cap
Year of publication: |
2005
|
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Authors: | Balsam, Steven ; Yin, Qin Jennifer |
Published in: |
Journal of accounting and public policy. - Amsterdam [u.a.] : Elsevier Science, ISSN 0278-4254, ZDB-ID 13750-9. - Vol. 24.2005, 4, p. 300-324
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Subject: | Führungskräfte | Managers | Vergütungssystem | Compensation system | Körperschaftsteuer | Corporate income tax | USA | United States |
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