Managers' stock price incentives and earnings management using tax expense
Erik L. Beardsley; Mehmet C. Kara; Connie D. Weaver
| Year of publication: |
2024
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| Authors: | Beardsley, Erik L. ; Kara, Mehmet ; Weaver, Connie D. |
| 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. 46.2024, 2, p. 9-30
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| Subject: | tax expense | stock price incentives | executive compensation | earnings management | misreporting | Bilanzpolitik | Accounting policy | Börsenkurs | Share price | Führungskräfte | Managers | Managervergütung | Executive compensation | Steuervergünstigung | Tax incentive | Prinzipal-Agent-Theorie | Agency theory | Leistungsanreiz | Performance incentive | Aktienoption | Stock option |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/JATA-2021-006 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10015078890