Article ID Journal Published Year Pages File Type
5086830 Journal of Accounting and Economics 2012 21 Pages PDF
Abstract
► We find that tax directors' compensation is correlated with the GAAP ETR. ► We do not find that tax directors' compensation is correlated with the cash ETR. ► We do not find that tax directors are compensated for being overly tax aggressive. ► We do not find that other executives' pay is correlated with tax planning.
Related Topics
Social Sciences and Humanities Business, Management and Accounting Accounting
Authors
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