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We use a proprietary data set with detailed executive compensation information to examine the relationship between the incentives of the tax director and GAAP and cash effective tax rates, the book-tax gap, and measures of tax aggressiveness. We find that the incentive compensation of the tax...
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proprietary information. While prior studies suggest that stock-based compensation provides managers with an incentive to enhance … that, on average, managers' stock-based compensation is not significantly related with their disclosure of high proprietary … cost information. More importantly, we find that a larger amount of stock-based compensation motivates managers to reveal …
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show that general manager pay decreases as functional managers join the executive team suggesting a shift in activities … number of managers reporting directly to the CEO doubled, the growth was driven primarily by functional managers rather than … general managers. Using panel data on senior management positions, we explore the relationship between changes in executive …
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