| Article ID | Journal | Published Year | Pages | File Type |
|---|---|---|---|---|
| 5086830 | Journal of Accounting and Economics | 2012 | 21 Pages |
Abstract
⺠We find that tax directors' compensation is correlated with the GAAP ETR. ⺠We do not find that tax directors' compensation is correlated with the cash ETR. ⺠We do not find that tax directors are compensated for being overly tax aggressive. ⺠We do not find that other executives' pay is correlated with tax planning.
Related Topics
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Business, Management and Accounting
Accounting
Authors
Christopher S. Armstrong, Jennifer L. Blouin, David F. Larcker,