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Managers as Knowledge Carriers - Explaining Firms' Internationalization Success with Manager Mobility
Meinen, Philipp - 2018
How does “what managers know” affect firm performance on international markets? This question is of considerable …, stems from the experience of doing it. Therefore, different employers immensely contend for managers' highly valuable export … experience. As managers can accept better and better positions from several offers, they may become highly mobile, thus having a …
Persistent link: https://www.econbiz.de/10012912671
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What Explains the Rise in CEO Pay in Germany? A Panal Data Analysis for 1977-2009
Fabbri, Francesca - 2012
work for. We reject, however, the efficient pay hypothesis as CEO pay and the demand for managers increases in Germany in …The compensation of executive board members in Germany has become a highly controversial topic since Vodafone's hostile … unique panel data evidence of the 500 largest firms in Germany in the period 1977-2009 we test two prominent hypothesis in …
Persistent link: https://www.econbiz.de/10013109325
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A Theory of Tax Avoidance -- Managerial Incentives for Tax Planning in a Multi-Task Principal-Agent Model
Ewert, Ralf - 2014
We derive determinants of tax avoidance by means of a multi-task principal-agent model. We extend prevailing models by integrating both corporate and individual income taxation as well as by including tax planning effort in the agent's action portfolio. Our model shows novel and apparently...
Persistent link: https://www.econbiz.de/10013051278
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The Effects of a Bonus Tax on Manager Compensation and Welfare
Radulescu, Doina Maria - 2010
managers between countries whereas in the second scenario relocation possibilities exist. Our findings show that the effort …
Persistent link: https://www.econbiz.de/10013144210
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Corporate Deductibility Provisions and Managerial Incentives
Koethenbuerger, Marko - 2014
findings suggest that, when managers engage in wasteful capital expenditures, welfare may decline if the cost of investment is …
Persistent link: https://www.econbiz.de/10013060519
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Managerial versus Production Wages : Offshoring, Country Size and Endowments
Benz, Sebastian; Kohler, Wilhelm - 2021
In this paper, we explore the role of trade in differentiated final goods as well offshoring of tasks for inequality both within and between countries. We emphasize the distinction between managerial and production labor. Production labor is assumed to be a variable input composed of tradable...
Persistent link: https://www.econbiz.de/10013316113
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Do Managers with Limited Liability Take More Risky Decisions? An Information Acquisition Model
Malcomson, James M. - 2021
Risk-neutral individuals take more risky decisions when they have limited liability. Risk-neutral managers may not when …
Persistent link: https://www.econbiz.de/10013316254
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The Effect of Adversity on Process Innovations and Managerial Incentives
Dostie, Benoit; Jayaraman, Rajshri - 2021
This paper asks whether adversity spurs the introduction of process innovations and increases the use of managerial incentives by firms. Using a large panel data set of workplaces in Canada, our identification strategy relies on exogenous variation in adversity arising from increased border...
Persistent link: https://www.econbiz.de/10013316356
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Tax Overpayments, Tax Evasion, and Book-Tax Differences
Goerke, Laszlo - 2021
A strictly risk-averse manager makes joint decisions on a firm's tax payments and book profit declarations according to accounting standards. It is analysed how the incentives to overpay or evade taxes and to inflate book profits are influenced by (1) the composition of the manager's...
Persistent link: https://www.econbiz.de/10013316588
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Executive Compensation : A Survey of Theory and Evidence
Edmans, Alex - 2017
This paper reviews the theoretical and empirical literature on executive compensation. We start by presenting data on the level of CEO and other top executive pay over time and across firms, the changing composition of pay; and the strength of executive incentives. We compare pay in U.S. public...
Persistent link: https://www.econbiz.de/10012949331