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Incentives for tax planning and avoidance : evidence from the field

Graham, John R.; Hanlon, Michelle Lee; Shevlin, Terry; … - 2013

We analyze survey responses from nearly 600 corporate tax executives to investigate firms' incentives and disincentives … in tax planning, this hypothesis is difficult to test with archival data. Our survey allows us to investigate …

Persistent link: https://www.econbiz.de/10010194828

Capital allocation and delegation of decision-making authority within firms

Graham, John R.; Harvey, Campbell R.; Puri, Manju - In: Journal of financial economics 115 (2015) 3, pp. 449-470

Persistent link: https://www.econbiz.de/10011347457

Incentives for tax planning and avoidance : evidence from the field

Graham, John R.; Hanlon, Michelle Lee; Shevlin, Terry; … - In: The accounting review : a publication of the American … 89 (2014) 3, pp. 991-1023

Persistent link: https://www.econbiz.de/10010407965

Capital allocation and delegation of decision-making authority within firms

Graham, John R.; Harvey, Campbell R.; Puri, Manju - In: Journal of Financial Economics 115 (2015) 3, pp. 449-470

We use a unique data set that contains information on more than 1,000 Chief Executive Officers (CEOs) and Chief … varies across corporate policies and also varies with the personal characteristics of the CEO. We find that CEOs delegate … acquisitions. CEOs delegate less when they are knowledgeable (long-tenured or with a finance background). Capital is allocated …

Persistent link: https://www.econbiz.de/10011208264

Corporate Culture : The Interview Evidence

Graham, John R. - 2018

We conduct in-depth interviews of senior executives representing over 20% of the market capitalization of the U.S. equity market to understand: (i) the importance, antecedents and consequences of corporate culture; (ii) the mechanisms that underlie the creation and effectiveness of corporate...

Persistent link: https://www.econbiz.de/10012935506

Research in accounting for income taxes

Graham, John R.; Raedy, Jana Smith; Shackelford, Douglas A. - In: Journal of accounting & economics 53 (2012) 1/2, pp. 412-434

Persistent link: https://www.econbiz.de/10009512806

Research in Accounting for Income Taxes

Graham, John R. - 2010

This paper comprehensively reviews Accounting for Income Taxes (AFIT). The first half provides background and a primer on AFIT. The second half reviews existing studies in detail and offers suggestions for future research. We emphasize the research questions that have been addressed (most of...

Persistent link: https://www.econbiz.de/10013148631

Managerial miscalibration

Ben-David, Itzhak; Graham, John R.; Harvey, Campbell R. - 2010

Persistent link: https://www.econbiz.de/10003994921

Managerial miscalibration

Ben-David, Itzhak; Graham, John R.; Harvey, Campbell R. - 2010

"Miscalibration is a form of overconfidence examined in both psychology and economics. Although it is often analyzed in lab experiments, there is scant evidence about the effects of miscalibration in practice. We test whether top corporate executives are miscalibrated, and study the determinants...

Persistent link: https://www.econbiz.de/10003995084

A corporate beauty contest

Graham, John R.; Harvey, Campbell R.; Puri, Manju - 2010

Persistent link: https://www.econbiz.de/10003964122