The non-linear relationship between CEO compensation incentives and corporate tax avoidance
DC Field | Value | Language |
---|---|---|
dc.contributor.author | Chee, S. | - |
dc.contributor.author | Choi, W. | - |
dc.contributor.author | Shin, J.E. | - |
dc.date.accessioned | 2021-09-03T14:01:58Z | - |
dc.date.available | 2021-09-03T14:01:58Z | - |
dc.date.created | 2021-06-17 | - |
dc.date.issued | 2017 | - |
dc.identifier.issn | 0892-7626 | - |
dc.identifier.uri | https://scholar.korea.ac.kr/handle/2021.sw.korea/86085 | - |
dc.description.abstract | This study examines the effect of CEO compensation incentives on corporate tax avoidance. Unlike prior literature that assumes a monotonic relation between executive compensation incentives and tax avoidance, we find a non-linear relation between the two. Specifically, we find that CEO compensation incentives exhibit a positive relation with corporate tax avoidance at low levels of compensation incentives, whereas they show a negative relation at high levels of compensation incentives. We further find that the non-linear relationship between CEO compensation incentives and corporate tax avoidance does not exist for the subsample of S&P500 firms. Collectively, we provide evidence of the two counter effective forces, namely, - the incentive alignment effect and the risk-reducing effect, - that help explain the effect of CEO compensation incentives on tax avoidance. © by author(s). | - |
dc.language | English | - |
dc.language.iso | en | - |
dc.publisher | CIBER Institute | - |
dc.title | The non-linear relationship between CEO compensation incentives and corporate tax avoidance | - |
dc.type | Article | - |
dc.contributor.affiliatedAuthor | Chee, S. | - |
dc.contributor.affiliatedAuthor | Choi, W. | - |
dc.identifier.doi | 10.19030/jabr.v33i3.9935 | - |
dc.identifier.scopusid | 2-s2.0-85018260395 | - |
dc.identifier.bibliographicCitation | Journal of Applied Business Research, v.33, no.3, pp.439 - 450 | - |
dc.relation.isPartOf | Journal of Applied Business Research | - |
dc.citation.title | Journal of Applied Business Research | - |
dc.citation.volume | 33 | - |
dc.citation.number | 3 | - |
dc.citation.startPage | 439 | - |
dc.citation.endPage | 450 | - |
dc.type.rims | ART | - |
dc.type.docType | Article | - |
dc.description.journalClass | 1 | - |
dc.description.journalRegisteredClass | scopus | - |
dc.subject.keywordAuthor | CEO compensation incentives | - |
dc.subject.keywordAuthor | Risk-taking activities | - |
dc.subject.keywordAuthor | Tax avoidance | - |
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