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作者：Dyreng, Scott D.; Jacob, Martin; Jiang, Xu; Mueller, Maximilian A.
作者单位：Duke University; University of Cologne
摘要：Economists broadly agree that the economic burden of corporate taxes is not entirely borne by shareholders but also borne in part by employees and consumers. We examine corporate tax avoidance in a setting where shareholders do not bear the entire economic burden of the corporate tax. We show that the relation between corporate tax incidence and corporate tax avoidance depends on the elasticity of labor supply, the productivity of capital relative to labor, and the tax deductibility of labor a...
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作者：Asante-Appiah, Bright; Sharma, Divesh S.
作者单位：Lehigh University; University System of Georgia; Kennesaw State University
摘要：We examine the determinants and consequences of the severity of executive compensation clawbacks. As one of the most substantial, prolonged, and controversial proposals to reform executive compensation, clawback rules recently regained the SEC's focus. We construct an intuitive clawback severity score and find that clawbacks are considerably heterogeneous and not homogenous as assumed in the literature. Our determinants analyses suggest that clawback severity is increasing in firms with greate...
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作者：Stice, Derrald; Stice, Earl K.; Stice, Han; Stice-Lawrence, Lorien
作者单位：University of Hong Kong; Brigham Young University; Chinese University of Hong Kong; University of Southern California
摘要：We show that managers have a propensity to disproportionately report total revenues just above base-ten thresholds (e.g., 10 million, 30 million, 1 billion) and examine motives for and consequences of this behavior. Focusing on base-ten thresholds in revenues is important because, despite being unusually prevalent in revenue targets set in executive compensation contracts, analyst forecasts, and management forecasts, they have not been previously explored. We also show that pressure to beat th...
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作者：Zou, Youli
作者单位：University of Connecticut
摘要：This study provides evidence that hedge accounting information under Statement of Financial Accounting Standards (SFAS) 133, Accounting for Derivative Instruments and Hedging Activities, is related to rivals' market entry decisions. Documenting accounting information's relevance to competition decisions requires context-specific settings. Using data for the airline industry in the United States, I predict and find that entrants are less likely to enter routes in which incumbents report higher ...
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作者：Liu, Xiaotao Kelvin; Van Peteghem, Mathijs
作者单位：Northeastern University; Maastricht University
摘要：We examine whether management faultlines (i.e., dissimilar groupings among executives) are related to management forecast processes and outcomes. Management faultlines are formed based on the simultaneous alignment of senior executives' demographic characteristics (e.g., an MBA background, elite school education, gender, board experience, age, or tenure). We argue that management faultlines impede information sharing, create conflicts, and divert managerial attention away from common-goal task...
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作者：Modell, Sven
作者单位：University of Manchester; Norwegian School of Economics (NHH); University of Turku
摘要：Adopting a Lakatosian perspective, this paper asks whether management accounting (MA) research using institutional theory can be described as a degenerative or progressive research program. Motivated by similar critical debates about the larger institutional research program in organization studies, I map the evolution of institutional research on MA with an eye to its theoretical contributions to the accounting literature as well as this larger research program. I conclude that this body of r...
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作者：Way, Dan
作者单位：Clemson University
摘要：Collusion between managers who share private information represents a significant control concern for firms. Prior research suggests that mutual monitoring contracts that incentivize honest reporting do not prevent all collusion, making it important to understand how elements of the control environment may facilitate collusion, as well as how control choices-and collusion itself-affect subsequent behavior within the firm. Results of two experiments show that the frequency of collusion between ...
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作者：Palermo, Tommaso; Power, Michael; Ashby, Simon
作者单位：University of London; London School Economics & Political Science; Vlerick Business School
摘要：This study develops a process model of how accounting may come to an end. Grounded in a longitudinal study of a risk culture survey, this model focuses on the dynamics that underpin the repetition of accounting practices, and sheds light on two boundary conditions of successful repetition and continuation, which are in tension with each other. On the one hand, there are pressures for repetition that preserves continuity and comparability. On the other hand, there is the ongoing organizational ...
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作者：Conaway, Jenelle K.
作者单位：George Mason University
摘要：Motivated by ongoing worldwide efforts to improve the comparability of accounting information, I examine the temporal trend in global financial reporting comparability. Regulators have made serious efforts to improve comparability, but numerous frictions may have limited their effectiveness. Accordingly, I examine the time-series properties of comparability measures for a sample of the 36 largest economies and provide two key empirical insights consistent with expectations. First, I confirm co...
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作者：Christensen, Rasmus Corlin; Seabrooke, Leonard
作者单位：Copenhagen Business School
摘要：We investigate what happens when accounting professionals come under external pressure to change established practices. We focus on corporate tax transparency, which has become an important battleground as stakeholders increasingly demand more information on corporate tax practices. While the Big 4 global accounting firms have traditionally played a dominant role in shaping what is perceived as acceptable corporate tax behavior, activists and critical politicians have recently mobilized public...
