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How do CEO incentives affect corporate tax planning and financial reporting of income taxes?

16 references·16 citing·39 second hopsampled

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References

1985The effect of bonus schemes on accounting decisions3,311 cited
2011The effects of bonus schemes on accounting decisions2,579 cited
2009On the use of instrumental variables in accounting research2,416 cited
2005Corporate tax avoidance and high-powered incentives2,187 cited
2010The Effects of Executives on Corporate Tax Avoidance1,596 cited
1999The use of equity grants to manage optimal equity incentive levels1,457 cited
1999The sensitivity of CEO wealth to equity risk: an analysis of the magnitude and determinants1,391 cited
2002Explaining the Diversification Discount1,372 cited
2005The impact of performance-based compensation on misreporting1,342 cited
2012Equity Risk Incentives and Corporate Tax Aggressiveness998 cited
2009Chief Executive Officer Equity Incentives and Accounting Irregularities876 cited
2012Incentives for Tax Planning and Avoidance: Evidence from the Field872 cited
2011The incentives for tax planning861 cited
2014The importance of the internal information environment for tax avoidance574 cited
2004The Economics of Corporate Tax Selfishness505 cited

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2001

The Relation between Financial and Tax Reporting Measures of Income

500 cited

Cited by

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2019How Reliably Do Empirical Tests Identify Tax Avoidance?73 cited
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2017Equity Compensation and Tax Avoidance: Disentangling Managerial Incentives from Tax Benefits and Reexamining the Effect of Shareholder Rights48 cited
2019Corporate Tax Avoidance and the Real Effects of Taxation: A Review42 cited
2017Executive Bonus Contract Characteristics and Share Repurchases40 cited
2019CEO Severance Pay and Corporate Tax Planning35 cited
2015Compensation in the Post‐ FIN 48 Period: The Case of Contracting on Tax Performance and Uncertainty34 cited
2021Corporate tax risk: a literature review and future research directions32 cited
2021Why Firms Announce Good News Late: Earnings Management and Financial Reporting Timeliness*30 cited
2022Social trust and corporate innovation: An informal institution perspective28 cited
2022Perceived tax audit aggressiveness, tax control frameworks and tax planning: an empirical analysis27 cited
2022Corporate Tax Breaks and Executive Compensation26 cited
2018The relationship between the effective tax rate and the nominal rate24 cited
2020DOES INSIDE DEBT MODERATE CORPORATE TAX AVOIDANCE?22 cited
2021Time Orientation in Languages and Tax Avoidance21 cited