This paper analyzes the links between corporate tax avoidance, the growth of high-powered incentives for managers, and …

responds more to increases in shareholders' return performance than to decreases. Further, this asymmetry is stronger when …

resurrection" strategy. Moreover, the strength of corporate governance influences shareholders' capacity to align executive …

In this paper we examine the causal impact of competition on management quality. We analyze the hospital sector where … management quality - measured using a new survey tool - is strongly correlated with financial and clinical outcomes such as … a greater number of neighboring hospitals) is positively correlated with increased management quality, and this …

Managers appear to manipulate firm earnings when they characterize pension assets to capital markets and alter … earnings to the assumed long-term rate of return on pension assets. Managers are more aggressive with assumed long-term rates … of return when their assumptions have a greater impact on reported earnings. Managers also increase assumed rates of …

"gambling for resurrection" strategy. Moreover, the strength of corporate governance influences shareholders' capacity to align …