Equity compensation and tax avoidance : disentangling managerial incentives from tax benefits and reexamining the effect of shareholder rights
Jeri K. Seidman, Bridget Stomberg
| Year of publication: |
2017
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| Authors: | Seidman, Jeri ; Stomberg, Bridget |
| Published in: |
The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association. - Sarasota, Fla., ISSN 0198-9073, ZDB-ID 900285-6. - Vol. 39.2017, 2, p. 21-41
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| Subject: | tax avoidance | equity incentives | tax benefits from equity compensation | Steuervermeidung | Tax avoidance | Managervergütung | Executive compensation | Leistungsentgelt | Performance pay | Führungskräfte | Managers | Steuervergünstigung | Tax incentive | Corporate Governance | Corporate governance | Aktienoption | Stock option | Prinzipal-Agent-Theorie | Agency theory | Leistungsanreiz | Performance incentive |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/atax-51755 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011881180