This study investigates the relation between personally tax aggressive executives and corporate regulatory violations across a wide range of areas. We identify personally tax aggressive executives as those who consistently make uncommonly well-timed corporate stock donations, which prior work...

We examine how different accounting metrics used to evaluate CEO performance for annual bonuses affect the level of corporate tax planning as well as financial reporting for income taxes. We predict and find that firms using cash flow metrics report lower GAAP and cash effective tax rates (ETR)...