CEO After‐Tax Compensation Incentives and Corporate Tax Avoidance
2013; Wiley; Volume: 31; Issue: 4 Linguagem: Inglês
10.1111/1911-3846.12058
ISSN1911-3846
Autores Tópico(s)Taxation and Legal Issues
ResumoContemporary Accounting ResearchVolume 31, Issue 4 p. 1077-1102 Original Article CEO After-Tax Compensation Incentives and Corporate Tax Avoidance† Fabio B. Gaertner, Fabio B. Gaertner University of Wisconsin–MadisonSearch for more papers by this author Fabio B. Gaertner, Fabio B. Gaertner University of Wisconsin–MadisonSearch for more papers by this author First published: 17 August 2013 https://doi.org/10.1111/1911-3846.12058Citations: 146 †Accepted by Lillian Mills. This paper is based on my dissertation at the University of Arizona. I thank my dissertation committee: Dan Bens, Kirsten Cook, Dan Dhaliwal (chair), and Leslie Eldenburg. I am especially grateful for helpful comments from Lillian Mills and two anonymous reviewers. I have also benefited from insightful comments from T.J. Atwood, Brad Blaylock, Jennifer Blouin, Shane Dikolli, Scott Dyreng, Ben Hancock, Jeffrey Hoopes, Bin Ke, Sandy Klasa, Hye Seung "Grace" Lee, Clive Lennox, Oliver Zhen Li, James Myers, Linda Myers, Tom Omer, Logan Steele, Hun Tong Tan, Ryan Wilson, Huai Zhang and workshop participants at the University of Arkansas, University of Arizona, Chapman University, Florida State University, Iowa State University, University of Memphis, Nanyang Technological University, and Southern Methodist University. Finally, I gratefully acknowledge financial support from the KPMG Peat Marwick Foundation. 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