In the nick of time : performance-based compensation and proactive responses to the tax cuts and jobs act

Jon Durrant, James Jianxin Gong, Jennifer Howard

Year of publication:	2021
Authors:	Durrant, Jon ; Gong, James Jianxin ; Howard, Jennifer
Published in:	Journal of management accounting research : JMAR. - Sarasota, Fla. : Assoc., ISSN 1049-2127, ZDB-ID 1101530-5. - Vol. 33.2021, 1, p. 53-74
Subject:	executive compensation \| employee stock options \| performance-based pay \| tax reform \| Tax Cuts and Jobs Act of 2017 \| Section 162 (m) \| Steuerreform \| Tax reform \| Leistungsentgelt \| Performance pay \| Steuersenkung \| Tax cut \| Steuerwirkung \| Tax effects \| Aktienoption \| Stock option \| Führungskräfte \| Managers \| Managervergütung \| Executive compensation \| Steuerpolitik \| Tax policy

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