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Banker Directors on Board and Corporate Tax Avoidance

Song, Qian; Ding, Wenjie; Hasan, Iftekhar; Wang, Qingwei - 2023

We investigate how shareholder-and-debtholder conflicts of interest affect corporate tax avoidance using a unique setting of the affiliated and unaffiliated commercial bankers’ board representation. We find that appointing affiliated banker directors, but not unaffiliated banker directors,...

Persistent link: https://www.econbiz.de/10014362313

The Shareholder Response to Corporate Tax Planning Advice Regulation

Donohoe, Michael P. - 2020

We examine the shareholder response to heightened regulation of corporate tax planning advice through the covered opinions rules under U.S. Treasury Department Circular No. 230. These rules imposed extensive due diligence obligations and drafting requirements on tax professionals for a broad...

Persistent link: https://www.econbiz.de/10012841179

Controlling Shareholders’ Value and Corporate Tax Avoidance

Cho, Hyungjin; Hyun, Jeong-Hoon; Jung, Taejin; Kim, Yewon - 2022

Using a new measure on the concentration of controlling shareholders’ wealth within a business group (i.e., controlling shareholders’ value), this paper investigates whether and how controlling shareholders’ value affects corporate tax planning. Based on a sample of Korean business groups...

Persistent link: https://www.econbiz.de/10014235775

The effect of corporate taxation and ownership on raising shareholder capital

Krämer, Robert; Lipatov, Vilen - 2013

model with strategic interaction between managers and outside shareholders, we hypothesize that, while an increase in the …

Persistent link: https://www.econbiz.de/10010199748

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

Managerial Career Concerns and Corporate Tax Avoidance : Evidence from the Inevitable Disclosure Doctrine

Li, Ningzhong - 2018

This study examines the effect of managers' career concerns on tax avoidance using the staggered recognition by state … managers from joining or forming a rival company. We argue that the IDD recognition increases the cost of job loss for managers … influence the current employer's assessment of their ability. The IDD recognition also reduces opportunities for managers who …

Persistent link: https://www.econbiz.de/10012908935

CEO Narcissism and Corporate Tax Sheltering

Olsen, Kari - 2020

We examine the effect of CEO narcissism on an especially aggressive form of corporate tax avoidance: tax sheltering. Narcissism is a multifaceted personality trait associated with a sense of superiority and a propensity to engage in questionable behavior. Narcissists feel that they are above the...

Persistent link: https://www.econbiz.de/10012856663

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/10013054117

Executive Inside Debt and Corporate Tax Avoidance

Alexander, Anna - 2016

This study examines the relation between executives' inside debt holdings and corporate tax risk. As executives' inside debt holdings are unsecured and unfunded, they should align executives' interests with those of outside debtholders and incentivize executives to act more conservatively toward...

Persistent link: https://www.econbiz.de/10012994008

Owner-level taxes and business activity

Henrekson, Magnus; Sanandaji, Tino - 2015

taxes on owners of large firms affect firm activity in models that include agency conflicts between owners and managers …

Persistent link: https://www.econbiz.de/10011343003

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