compensation to managers in low-tax jurisdictions, if payroll enters the FA formula. Managers in high-tax jurisdictions face the …

compensation to managers in low-tax jurisdictions, if payroll enters the FA formula. Managers in high-tax jurisdictions face the …

In many organizational contexts, managers might have self-serving incentives whereby giving high evaluations to … employees comes at the expense of their own payoff. In this study, I examine the impact of managers’ self-serving incentives on … the collection and use of information for the purpose of subjective performance evaluation. I find that managers with self …

' cost structures, particularly the operating leverage (fixed-to-variable cost ratio). We find managers reduce operating … in option-based compensation following the issuance of FAS 123R. Managers facing a decrease in risk-taking incentives …, we present compelling evidence that managers adjust the cost structure of their firms in response to a reduction in risk …

contract theory. Specifically, we identify the conditions under which conformity pressure can lead to positive or negative …