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Armstrong, Christopher; Blouin, Jennifer L.; Larcker, … - 2009 - Draft: June 8, 2009

Persistent link: https://www.econbiz.de/10003862225

Armstrong, Christopher; Blouin, Jennifer L.; Larcker, … - 2011 - Draft: March 8, 2011

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...

Persistent link: https://www.econbiz.de/10009506609

Financial Constraints and the Incentive for Tax Planning

Edwards, Alexander - 2013

In this study, we investigate the association between financial constraints, at both the macroeconomic and firm-specific level, and one potentially significant source of internal funds available to firms – cash savings generated through tax planning. In equilibrium a firm will undertake tax...

Persistent link: https://www.econbiz.de/10013086829

A Theory of Tax Avoidance -- Managerial Incentives for Tax Planning in a Multi-Task Principal-Agent Model

Ewert, Ralf - 2014

We derive determinants of tax avoidance by means of a multi-task principal-agent model. We extend prevailing models by integrating both corporate and individual income taxation as well as by including tax planning effort in the agent's action portfolio. Our model shows novel and apparently...

Persistent link: https://www.econbiz.de/10013051278

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

Are CEOs incentivized to avoid corporate taxes? : empirical evidence on managerial bonus contracts

Schmittdiel, Heiner - 2014

explanation is that managers require to be compensated for the additional risk inherent in running an aggressive tax strategy. In …

Persistent link: https://www.econbiz.de/10010346227

Compensation management : rewarding performance in the modern organization

Henderson, Richard I. - 1976

Persistent link: https://www.econbiz.de/10000025816

Bonus payments and fund managers' behavior : Trans-Atlantic evidence

Gehrig, Thomas (contributor); Lütje, Toben (contributor); … - 2008

This questionnaire survey of fund managers in the United States, Germany and Switzerland documents a distinctly … significantly related to higher working effort but not to risk taking. They also seem to induce fund managers to rely more on … fundamental information. Findings within regions are confirmed by Trans-Atlantic evidence as US fund managers receive larger …

Persistent link: https://www.econbiz.de/10003784035

Bonus payments and fund managers' behaviour : Trans-Atlantic evidence

Gehring, Thomas; Lütje, Torben; Menkhoff, Lukas - 2009

Persistent link: https://www.econbiz.de/10003807985

Bonus payments and fund managers' behavior : transatlantic evidence

Gehrig, Thomas; Lütje, Torben; Menkhoff, Lukas - In: CESifo economic studies : CESifo, a joint initiative of … 55 (2009) 3/4, pp. 569-594

This questionnaire survey of fund managers in USA, Germany, and Switzerland documents a distinctly positive influence … to higher working effort but not to risk-taking. They also seem to induce fund managers to rely more on fundamental … information. Findings within regions are confirmed by Transatlantic evidence as US fund managers receive larger bonuses but also …

Persistent link: https://www.econbiz.de/10003892362

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