Advances in Taxation, Volume 18 by Suzanne M. Luttman

By Suzanne M. Luttman

Advances in Taxation publishes articles facing all features of taxation. Articles can handle tax coverage concerns on the federal, kingdom, neighborhood, or overseas point. The sequence essentially publishes empirical experiences that deal with compliance, machine utilization, schooling, criminal, making plans, or coverage matters. those stories mostly contain interdisciplinary learn that includes theories from accounting, economics, finance, psychology, and sociology.*The authors are tested leaders within the box *International in Scope*A actually interdisciplinary sequence

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1995). The effects of financial reporting costs on the use of employee stock options. The Accounting Review, 70(1), 1–26. McCarroll, T. (1993). Rolling back executive pay. Time, March 1, pp. 49–50. Meulbroek, L. K. (2001). The efficiency of equity-linked compensation: Understanding the full cost of awarding executive stock options. Financial Management, 30(2), 5–44. Murphy, K. J. (1985). Corporate performance and management remuneration: An empirical analysis. Journal of Accounting and Economics, 7, 11–42.

While the bonus has to be based on objective performance measures, there is no requirement that these measures be accounting based. 6. Information on each executive’s prior year stock and option holdings is needed to compute the variable, VALUE. Consequently, observations are lost in those instances where prior year information on the executive’s holdings is not available because the executive was not a listed officer in the company in the prior year. 7. Variables are winsorized at two standard deviations from the mean.

Furthermore, I expect this relation to be stronger for firms with more individual investors because these shareholders are subject to the tax-rate differential. I cannot observe the exact makeup of investors in each firm because individual shareholdings are not public information and therefore must rely on another measure. , 2004; and Dhaliwal, Li, & Trezevant, 2003). CDA/Spectrum’s institutional holdings data source is the actual 13-F form filed with the SEC on a quarterly basis by money managers/management companies.

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