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Employment and wage insurance within firms : worldwide evidence
Ellul, Andrew; Pagano, Marco; Schivardi, Fabiano - 2015
unemployment insurance across and within countries to gauge workers' demand for insurance. Using a firm-level panel from 41 … unemployment insurance: private and public provision of employment insurance are substitutes. …We investigate the determinants of firms' implicit insurance to employees, using a difference-indifference approach: we …
Persistent link: https://www.econbiz.de/10011337034
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Employment and Wage Insurance within Firms: Worldwide Evidence
Ellul, Andrew; Pagano, Marco; Schivardi, Fabiano - Centro Studi di Economia e Finanza (CSEF) - 2014
protection afforded by family firms is greater, and the wage discount larger, the less generous the public unemployment insurance …We investigate the determinants of firms’ implicit employment and wage insurance to employees against industry …-level and idiosyncratic shocks. We rely on differences between family and non-family firms to identify the supply of insurance …
Persistent link: https://www.econbiz.de/10010923394
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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
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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
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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
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Unemployment, wages and pensions
Peinado, Patricia; Serrano Pérez, Felipe - In: International review of applied economics 31 (2017) 5, pp. 670-680
Persistent link: https://www.econbiz.de/10011797396
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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
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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
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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
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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