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作者：Brown, Jennifer L.; Drake, Katharine D.; Martin, Melissa A.
作者单位：Arizona State University; Arizona State University-Tempe; University of Arizona; University of Illinois System; University of Illinois Chicago; University of Illinois Chicago Hospital
摘要：Academic and anecdotal evidence indicates that incentive systems often provide short-term payouts without regard for long-term consequences. New detailed disclosures mandated by FIN No. 48, Accounting for Uncertainty in Income Taxes, enable us to use a tax setting to investigate whether boards adjust performance-based pay for uncertainty. We find managers' bonus payouts are positively associated with tax performance; however, bonus payouts are lower when measures of ex ante tax uncertainty are...
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作者：Harris, Ling L.; Hobson, Jessen L.; Jackson, Kevin E.
作者单位：University of South Carolina System; University of South Carolina Columbia; University of Illinois System; University of Illinois Urbana-Champaign
摘要：This study investigates whether an individual's status as a current or a prospective investor affects the investor's susceptibility to earnings fixation and proposes a mechanism to reduce earnings fixation. Our experimental results suggest that current investors are more susceptible to earnings fixation than prospective investors, and that current investors can reduce earnings fixation by explicitly forecasting future earnings as part of their evaluation process. We provide theory-consistent e...
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作者：Faccio, Mara
作者单位：Purdue University System; Purdue University
摘要：Kim and Zhang (2015) study the relation between corporate political connections and tax aggressiveness. In this discussion, I identify and evaluate three main limitations of their paper: the measurement of political connections, the empirical design, and the possible reasons behind the documented results. I build on these small shortcomings to provide suggestions for further contributions in this area of research.
