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Management compensation, monitoring and aggressive corporate tax planning

Steinhoff, Melanie - 2015

The empirical literature shows that management incentives often reduce corporate tax aggressiveness. Focussing on the riskiness of tax aggressiveness this paper offers one explanation for the observed negative relation. Using an agency framework, I analyze the manager's choice of effort...

Persistent link: https://www.econbiz.de/10010530039

How do CEO incentives affect corporate tax planning and financial reporting of income taxes?

Powers, Kathleen J.; Robinson, John R. C.; Stomberg, Bridget - In: Review of accounting studies 21 (2016) 2, pp. 672-710

Persistent link: https://www.econbiz.de/10011488294

Aktienkursorientierte Vergütungsmodelle : Grundfragen der Rechnungslegung und Besteuerung

Egner, Thomas - 2004

Persistent link: https://www.econbiz.de/10002063065

Equity incentives and conforming tax avoidance

Kara, Mehmet; Mayberry, Michael A.; Rane, Scott G. - In: Contemporary accounting research : the journal of the … 40 (2023) 3, pp. 1909-1936

Persistent link: https://www.econbiz.de/10014456788

Executive cash compensation and tax aggressiveness of Chinese firms

Huang, Wei; Ying, Tingting; Shen, Yun - In: Review of quantitative finance and accounting 51 (2018) 4, pp. 1151-1180

Persistent link: https://www.econbiz.de/10012117586

CEO severance pay and corporate tax planning

Campbell, John L.; Guan, Xinjiao; Li, Oliver Zhen; … - In: The journal of the American Taxation Association : a … 42 (2020) 2, pp. 1-27

Persistent link: https://www.econbiz.de/10012494148

CEO Severance Pay and Corporate Tax Planning

Campbell, John L. - 2019

planning, consistent with CEO severance pay providing contractual protection against managers' career concerns and thereby … inducing otherwise risk-averse managers to engage in incremental levels of tax planning. This result holds under an … managers are expected to face greater career concerns – when they are less experienced, when they face stronger shareholder …

Persistent link: https://www.econbiz.de/10012903181