Zobrazeno 1 - 10
of 23
pro vyhledávání: '"Amin Mawani"'
Autor:
Zakir Akhand, Amin Mawani
Publikováno v:
Accounting in Europe. :1-19
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::4980bcb37e1db1df3d9f6eb960a30417
https://doi.org/10.1080/17449480.2023.2192356
https://doi.org/10.1080/17449480.2023.2192356
Publikováno v:
Accounting and Business Research. 53:185-209
This study examines whether and how closely-held ownership is associated with the relationship between tax and financial reporting aggressiveness. More specifically, we find that although both clos...
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::8abe77d1212ae56dad84adf5be59be5f
https://doi.org/10.1080/00014788.2021.1986366
https://doi.org/10.1080/00014788.2021.1986366
Publikováno v:
Canadian Tax Journal/Revue fiscale canadienne. 68:801-832
Using two experiments, this study examines taxpayers' decisions on how much income to report in the presence of tax auditors and post-reporting tax advisers, respectively. In the first experiment, we examine taxpayers' compliance in the presence and
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::4383fbf98c2287d974771f6aa5c70f2c
https://doi.org/10.32721/ctj.2020.68.3.trivedi
https://doi.org/10.32721/ctj.2020.68.3.trivedi
Publikováno v:
Journal of Behavioral and Experimental Finance
We examine whether the social capital index of the county where the bank is headquartered is associated with the ambiguity of tone measures constructed from the textual analysis of banks’ 10-K filings. We hypothesize and find that banks located in
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::311d3bd949baec4b9e400d9a949de224
https://pubmed.ncbi.nlm.nih.gov/33083236
https://pubmed.ncbi.nlm.nih.gov/33083236
Publikováno v:
SSRN Electronic Journal.
Using two experiments, this study examines taxpayers' decisions on how much income to report in the presence of tax auditors and post-reporting tax advisers, respectively. In the first experiment, we examine taxpayers' compliance in the presence and
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::e4baf6185a410c0449c69d5d8129cdbe
https://doi.org/10.2139/ssrn.3318267
https://doi.org/10.2139/ssrn.3318267
Publikováno v:
Journal of Behavioral and Experimental Finance. 30:100470
This study examines taxpayer compliance in the presence and absence of collusively corrupt tax auditors and compares it to taxpayer compliance in the presence and absence of coercively corrupt tax auditors. Our experimental results show that overall
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::56072d9235da0515e19e561f3a49e77e
https://doi.org/10.1016/j.jbef.2021.100470
https://doi.org/10.1016/j.jbef.2021.100470
Publikováno v:
Journal of Behavioral and Experimental Finance. 29:100467
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::b6e1aafe6bc66b1d656a974345395846
https://doi.org/10.1016/j.jbef.2021.100467
https://doi.org/10.1016/j.jbef.2021.100467
Publikováno v:
Journal of Business Ethics. 151:295-317
We examine the association between societal trust and the levels of CEO compensation and the proportion of equity-based compensation of 897 firm-years from 18 countries over the 2007- 2013 period. We find both the levels of CEO compensation as well a
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::358fbf36d5d00af9f0ffc009a99c69e2
https://doi.org/10.1007/s10551-016-3211-x
https://doi.org/10.1007/s10551-016-3211-x
Publikováno v:
Managerial Finance. 34:585-601
PurposeThis paper seeks to present and test a model of the association between dividend payout and executive compensation.Design/methodology/approachThe authors develop a model based on Bhattacharyya whereby managerial quality is unobservable to shar
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::aa0f697f2627635d4ccc6fe8e5ca2941
https://doi.org/10.1108/03074350810874091
https://doi.org/10.1108/03074350810874091
Autor:
Gerald T. Garvey, Amin Mawani
Publikováno v:
Managerial Finance. 33:281-288
PurposeThe purpose of this study is to present theory and empirical evidence on whether changes in leverage are systematically associated with changes in the CEO's risk incentives over time.Design/methodology/approach – A model is developed to expl
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::838195fb175125380de98ad107671114
https://doi.org/10.1108/03074350710721523
https://doi.org/10.1108/03074350710721523