Results 81 to 90 of about 160,756 (322)

Optimizing Executive Cash Bonuses: The Nonlinear Impact of Executive Cash Bonuses and Strategic Fit

Journal of Corporate Accounting &Finance, EarlyView.
ABSTRACT This study examines how aligning executive cash bonuses with firm strategic orientation influences firm performance. While prior research mainly focuses on stock‐based incentives and linear effects, we address critical gaps by analyzing cash bonuses and exploring nonlinear relationships using polynomial regression and response surface analysis.
Yao‐Tien Lee, Chun‐Chia Chang, Fang Yang, Beu Lee   +3 more
wiley   +1 more source

Why Europe Should Love Tax Competition - and the U.S. Even More So [PDF]

Is global competition for mobile capital harmful (less public goods) or beneficial (less government waste)? This paper combines both aspects within a generalized version of the comparative public finance model (Persson, Roland and Tabellini, 2000) by ...
Eckhard Janeba, Guttorm Schjelderup
core  

FDI and taxation : a meta-study [PDF]

, 2008
Despite the continuing political interest in the usefulness of tax competition and tax coordination as well as the wealth of theoretical analyses, it still remains open whether or when tax competition is harmful.
Feld, Lars P., Heckemeyer, Jost H.
core   +1 more source

Nonfinancial Performance Metrics in Executive Pay and Corporate Risk‐Taking—Evidence From S&P 500 Firms

Journal of Corporate Accounting &Finance, EarlyView.
ABSTRACT This study examines the implications of the use of nonfinancial performance metrics in executive compensation (hereafter, NFPM‐linked pay) on corporate risk‐taking and firm performance in subsequent periods. Using hand‐collected data on the performance metric choices of S&P 500 firms and a comprehensive set of proxies for corporate risk‐taking,
Wan‐Ting (Alexandra) Wu
wiley   +1 more source

FDI and Taxation: A Meta-Study [PDF]

Despite the continuing political interest in the usefulness of tax competition and tax coordination as well as the wealth of theoretical analyses, it still remains open whether or when tax competition is harmful.
Feld, Lars P., Heckemeyer, Jost Henrich
core   +3 more sources

Hypercompetition & Fiscal Attractiveness

ECONOMICS, 2016
Hypercompetition is at the very center of modern economies. As a consequence, both states and enterprises have been heavily engaged in an amoral power game (Colonomos, 2005) based exclusively on strength where tax systems have a prominent role.
Rougé Jean-François, Chopov Borislav
doaj   +1 more source

When Does Top Management Team Diversity Matter in Large Organizations?

Journal of Organizational Behavior, EarlyView.
ABSTRACT Top management teams (TMTs) drive strategic leadership, but there is little clarity on when the composition of these upper echelons most impacts organization performance. Drawing from the categorization‐elaboration model, we study an 18‐year sample of approximately 4500 organizations and over 32 000 executives and find a positive relationship ...
Frances Fabian, James M. Plečnik, Shan Wang   +2 more
wiley   +1 more source

Tax harmonization policies in the European Union: analysis compared

Semestre Economico
Within the framework of the European Union (EU), tax harmonization has become an issue of crucial importance to promote economic cohesion and equity among member states.
Jorge Sevilla Torres
doaj   +1 more source

The Double‐Edged Sword of Servant Leadership: Motivational Climates, Helping Behavior, and Financial Performance

Journal of Organizational Behavior, EarlyView.
ABSTRACT Research on the effects of servant leadership on firm success has yielded inconsistent results. Connecting servant leadership theory to achievement goal theory, we theorize that servant leadership exerts both beneficial and detrimental effects on firms by shaping two distinct motivational climates: mastery climate and performance climate ...
Therese Egeland, Alexander Madsen Sandvik, Vidar Schei, Claudia Buengeler   +3 more
wiley   +1 more source

The Gordian Knot: How the United States, the European Union, and Organization for Economic Cooperation and Development took action against corporate tax avoidance [PDF]

, 2017
In 2016, the United States had the highest corporate tax rate in the world. Perhaps, the high tax rate could be why American corporations are holding an estimated $2.5 trillion abroad (Cox 2016). According to a study by the Bureau of Economic Analysis, U.
Twomey, Katlyn
core   +1 more source