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

managers and thus possibly making China's listed firms less effective in solving the agency problem. As such, ownership … restructuring may be needed for China to successfully transform its SOEs to efficient modernized corporations and reform its overall …

The core role of managerial accounting is to provide information to facilitate managers' decisions and influence their … experiment in a large retail chain. In a 2 × 2 factorial design, we vary: (i) whether store managers obtain access to decision … different behavioral channels. In particular, managers make use of the information provided by placing higher-margin products …