The effect of chief financial officers’ accounting expertise on corporate tax avoidance: the role of compensation design-Reference-Cited by-同舟云学术

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The effect of chief financial officers’ accounting expertise on corporate tax avoidance: the role of compensation design

Published:2019-01-21 Issue:1 Volume:54 Page:273-296
ISSN:0924-865X
Container-title:Review of Quantitative Finance and Accounting
language:en
Short-container-title:Rev Quant Finan Acc

Author:

Chen Ming-Chin,Chang Chia-Wen,Lee Mei-Chueh

Funder

Ministry of Science and Technology, Taiwan

Publisher

Springer Science and Business Media LLC

Subject

Finance,General Business, Management and Accounting,Accounting

Link

http://link.springer.com/content/pdf/10.1007/s11156-019-00789-5.pdf

Reference59 articles.

1. Aier JK, Comprix J, Gunlock MT, Lee D (2005) The financial expertise of CFOs and accounting restatements. Account Horizons 19:123–135. https://doi.org/10.2308/acch.2005.19.3.123

2. Armstrong CS, Blouin JL, Jagolinzer AD, Larcker DF (2012) Corporate governance, incentives, and tax avoidance. J Account Econ 60:1–17. https://doi.org/10.1016/j.jacceco.2015.02.003

3. Baker TA, Lopez TJ, Reitenga AL, Ruch GW (2018) The influence of CEO and CFO power on accruals and real earnings management. Rev Quant Finance Account. https://doi.org/10.1007/s11156-018-0711-z

4. Bamber LS, Jiang J, Wang IY (2010) What’s my style? The influence of top managers on voluntary corporate financial disclosure. Account Rev 85:1131–1162. https://doi.org/10.2308/accr.2010.85.4.1131

5. Banker RD, Lee SY, Potter G, Srinivasan D (1996) Contextual analysis of performance impacts of outcome-based incentive compensation. Acad Manag J 39:920–948. https://doi.org/10.2307/256717

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