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Regulating Executive Pay : Assessing the Impact of the Tax-Deductibility Cap on Executive Compensation

Rose, Nancy L.; Wolfram, Catherine D. - 1999

This paper considers the effects of the 1993 legislation limiting the deductibility of non-performance-based executive compensation for corporate income tax purposes. We begin by describing the specific provisions of the legislation, and we discuss its possible effects on overall compensation...

Persistent link: https://www.econbiz.de/10014064241

CEO Cultural Heritage and the Pricing of Audit Services

Pham, Anh; Pham, Mia; Truong, Cameron - 2022

We construct preferences towards risk and uncertainty as reflected in the cultural heritage of CEOs managing public firms in the U.S. We demonstrate that auditors take into account cultural traits of CEOs in the pricing of their audit services. We also show CEO cultural heritage is associated...

Persistent link: https://www.econbiz.de/10013298719

A comparison of corporate governance and tax avoidance of UK and Japanese firms

Salhi, Bassem; Jabr, Jabr Al; Jarboui, Anis - In: Comparative economic research : Central and Eastern Europe 23 (2020) 3, pp. 111-132

The present study was designed to determine the relationship between corporate governance and tax avoidance in an international setting. Financial and governance data sourced from the Datastream database for a sample of Japanese and UK firms between 2012 and 2017 are used. First, we examine the...

Persistent link: https://www.econbiz.de/10012419206

Family firm research : a review

Cheng, Qiang - In: China journal of accounting research : CJAR 7 (2014) 3, pp. 149-163

This article reviews family firm studies in the finance and accounting literature, primarily those conducted using data from the United States and China. Family owners have unique features such as concentrated ownership, long investment horizon, and reputation concerns. Given the distinguishing...

Persistent link: https://www.econbiz.de/10011844192

Director and Officer Liability and Corporate Tax Avoidance

Khan, Sarfraz; Park, Sung-Jin; Veliotis, Stan; Wald, John K. - 2022

We use the unique nature of the director and officer liability protection law applicable to Nevada-incorporated firms to study how liability protection is related to corporate tax avoidance. We find that firms incorporated in Nevada avoid 32 percent more federal corporate tax as a fraction of...

Persistent link: https://www.econbiz.de/10014239292

The Corporate Governance–Risk Taking Nexus : Evidence from Insurance Companies

Elamer, Ahmed A. - 2018

Purpose: This study aims to examine the impact of internal corporate governance mechanisms on insurance companies' risk …-taking in the UK context.Design/methodology/approach: The study uses a panel data of all listed insurance companies on FTSE 350 … governance mechanisms on insurance companies' risk-taking.Findings: The results show that the board size and board meetings are …

Persistent link: https://www.econbiz.de/10012908912

Independent Directors and Risk Taking : Evidence from Listed US Insurance Companies

Podder, Jyotirmoy - 2013

risk taking for 112 listed US insurance companies over 2003-2010. Using OLS, system GMM and 3SLS, we find that board …

Persistent link: https://www.econbiz.de/10013077148

Independent Directors and Risk Taking : Evidence from Listed US Insurance Companies

Podder, Jyotirmoy - 2013

risk taking for 112 listed US insurance companies over 2003- 2010. Using OLS, system GMM and 3SLS, we find that board …

Persistent link: https://www.econbiz.de/10013084074

Explaining CEO Retention in Misreporting Firms

Beneish, Messod D. - 2016

We propose a framework that advances our understanding of CEO retention decisions in misreporting firms. Consistent with economic intuition, outside directors are more likely to fire (retain) CEOs when retention (replacement) costs are high relative to replacement (retention) costs. When the...

Persistent link: https://www.econbiz.de/10012991459

Pay Me Now (and Later) : Bonus Boosts Before Pension Freezes and Executive Departures

Stefanescu, Irina - 2015

We show that large public companies in the United States change the assumptions of the benefit formulas of the defined benefits pension plans for their top executives in anticipation of plan freezes and executive retirements. In particular, on average top executives receive a boost in annual...

Persistent link: https://www.econbiz.de/10013031645

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