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Compensation in the Post-FIN 48 Period: The Case of Contracting on Tax Performance and Uncertainty
16 references·2 citing·41 second hopsampled
Compensation in the Post-FIN 48 Period: The Case of Contracting on Tax Performance and Uncertainty (2013)Compensation in the Post-FIN 48 Period: T…Is Tax Avoidance Related to Firm Risk? (2016)Is Tax Avoidance Related to F…The Reputational Costs of Tax Avoidance (2013)The Reputational Costs of Tax…Stock options and managerial incentives for risk taking: Evidence from FAS 123R (2012)Stock options and managerial …Incentives for Tax Planning and Avoidance: Evidence from the Field (2012)Incentives for Tax Planning a…Equity Risk Incentives and Corporate Tax Aggressiveness (2012)Equity Risk Incentives and Co…The incentives for tax planning (2011)The incentives for tax planni…The effects of bonus schemes on accounting decisions (2011)The effects of bonus schemes …A review of tax research (2010)A review of tax researchTax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting (2009)Tax Reporting Aggressiveness …What does tax aggressiveness signal? Evidence from stock price reactions to news about tax shelter involvement (2008)What does tax aggressiveness …Long-Run Corporate Tax Avoidance (2008)Long-Run Corporate Tax Avoida…Corporate tax evasion with agency costs (2004)Corporate tax evasion with ag…Performance Matched Discretionary Accrual Measures (2001)Performance Matched Discretio…Relative valuation roles of equity book value and net income as a function of financial health (1998)Relative valuation roles of e…Additional evidence on bonus plans and income management (1995)Additional evidence on bonus …The effect of bonus schemes on accounting decisions (1985)The effect of bonus schemes o…Are Earnings Forecasts Informed by Proxy Statement Compensation Disclosures? (2019)Are Earnings Forecasts Inform…How Does CEO Tenure Affect Corporate Income Tax Planning and Financial Reporting Decisions? (2017)How Does CEO Tenure Affect Co…Risk, Return, and Equilibrium: Empirical Tests (1973)Positive Accounting Theory (1985)Corporate tax avoidance and high-powered incentives (2005)Corporate tax avoidance and stock price crash risk: Firm-level analysis (2011)The Bind that Ties: Socioemotional Wealth Preservation in Family Firms (2011)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Corporate Governance and Equity Prices (2003)Is Corporate Social Responsibility (CSR) Associated with Tax Avoidance? Evidence from Irresponsible CSR Activities (2013)Corporate governance, incentives, and tax avoidance (2015)Financial Ratios As Predictors of Failure (1966)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Earnings, Book Values, and Dividends in Equity Valuation* (1995)Capital markets research in accounting (2001)Do investors overvalue firms with bloated balance sheets? (2004)Innovative efficiency and stock returns (2012)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Towards a Positive Theory of the Determination of Accounting Standards. (1978)Agency Problems and the Theory of the Firm (1980)The Provision of Incentives in Firms (1999)Contracting theory and accounting (2001)The Determinants of Firms' Hedging Policies (1985)Incorrect Inferences When Using Residuals as Dependent Variables (2018)Experimental and Quasi-Experimental Designs for Research (1963)Earnings Management During Import Relief Investigations (1991)Do Nonaudit Services Compromise Auditor Independence? Further Evidence (2003)The quality of accounting information in politically connected firms (2010)Financial Reporting Quality and Investment Efficiency of Private Firms in Emerging Markets (2011)Detecting Earnings Management. (1995)Performance matched discretionary accrual measures (2005)An Examination of Corporate Tax Shelter Participants (2009)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)The Effects of Executives on Corporate Tax Avoidance (2010)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)The theory and practice of corporate finance: evidence from the field (2001)The economic implications of corporate financial reporting (2005)Financial Constraints and Cash Tax Savings (2015)Tax Aggressiveness and Corporate Transparency (2018)The Effects of Financial Reporting and Disclosure on Corporate Investment: A Review (2019)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Earnings Management through Real Activities Manipulation (2003)
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References

  • 1985The effect of bonus schemes on accounting decisions3,311 cited
  • 2010A review of tax research3,167 cited
  • 2011The effects of bonus schemes on accounting decisions2,579 cited
  • 2008Long-Run Corporate Tax Avoidance2,133 cited
  • 2009Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting1,533 cited
  • 2001Performance Matched Discretionary Accrual Measures1,420 cited
  • 2008What does tax aggressiveness signal? Evidence from stock price reactions to news about tax shelter involvement1,111 cited
  • 2012Equity Risk Incentives and Corporate Tax Aggressiveness998 cited
  • 1998Relative valuation roles of equity book value and net income as a function of financial health897 cited
  • 2012Incentives for Tax Planning and Avoidance: Evidence from the Field872 cited
  • 2011The incentives for tax planning861 cited
  • 1995Additional evidence on bonus plans and income management622 cited
  • 2012Stock options and managerial incentives for risk taking: Evidence from FAS 123R543 cited
  • 2004Corporate tax evasion with agency costs506 cited
  • 2013The Reputational Costs of Tax Avoidance457 cited

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2016
Is Tax Avoidance Related to Firm Risk?
449 cited

Cited by

  • 2019Are Earnings Forecasts Informed by Proxy Statement Compensation Disclosures?13 cited
  • 2017How Does CEO Tenure Affect Corporate Income Tax Planning and Financial Reporting Decisions?13 cited