CEO Compensation and Tax Loss Carrybacks
Erickson, Heitzman, and Zhangs (2013) results indicate that firms engage in tax-motivated loss recognition to offset previously recorded income. Since tax and financial income by design is linked (Guenther, Maydew, and Nutter 1997), net operating loss reporting can impose significant costs on CEOs w...
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| Format: | Others |
| Language: | en |
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LSU
2016
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| Online Access: | http://etd.lsu.edu/docs/available/etd-01192016-135349/ |