Compensation in the post-FIN 48 period : the case of contracting on tax performance and uncertainty
Jennifer L. Brown (Arizona State University), Katharine D. Drake (University of Arizona), Melissa A. Martin (University of Illinois - Chicago)
| Year of publication: |
Spring 2016
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|---|---|
| Authors: | Brown, Jennifer L. ; Drake, Katharine D. ; Martin, Melissa A. |
| Published in: |
Contemporary accounting research : a journal of the Canadian Academic Accounting Association. - Toronto : CAAA, ISSN 0823-9150, ZDB-ID 18215-1. - Vol. 33.2016, 1, p. 121-151
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| Subject: | Leistungsentgelt | Performance pay | Managervergütung | Executive compensation | Unternehmensbesteuerung | Corporate taxation | Risiko | Risk | Steuervermeidung | Tax avoidance | USA | United States |