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Explaining firm willingness to forfeit tax deductions under Internal Revenue Code Section 162(m): The million-dollar cap

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  • Balsam, Steven
  • Jennifer Yin, Qin

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  • Balsam, Steven & Jennifer Yin, Qin, 2005. "Explaining firm willingness to forfeit tax deductions under Internal Revenue Code Section 162(m): The million-dollar cap," Journal of Accounting and Public Policy, Elsevier, vol. 24(4), pages 300-324.
    • Handle: RePEc:eee:jappol:v:24:y:2005:i:4:p:300-324
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    Cited by:

    1. Hanni Liu & Harrison Liu & Jennifer Yin, 2023. "The impact of clawback provisions on executive cash compensation," Review of Quantitative Finance and Accounting, Springer, vol. 61(1), pages 35-62, July.
    2. Ibrahim, Salma & Li, Hao & Yan, Yan & Zhao, Jinsha, 2021. "Pay me a single figure! Assessing the impact of single figure regulation on CEO pay," International Review of Financial Analysis, Elsevier, vol. 73(C).
    3. Voßmerbäumer, Jan, 2012. "Effizienzwirkungen einer Regulierung von Managergehältern durch das Steuerrecht," arqus Discussion Papers in Quantitative Tax Research 125, arqus - Arbeitskreis Quantitative Steuerlehre.
    4. Steven Balsam & Jennifer Yin, 2013. "The Impact of Say-on-Pay on Executive Compensation," Working Papers 0196acc, College of Business, University of Texas at San Antonio.
    5. Colonnello, Stefano & Curatola, Giuliano & Hoang, Ngoc Giang, 2017. "Direct and indirect risk-taking incentives of inside debt," Journal of Corporate Finance, Elsevier, vol. 45(C), pages 428-466.
    6. Wallace, James S. & Krivogorsky, Victoria & Ferris, Kenneth R., 2009. "A perspective on regulatory paradigms: The case of IRS and Sarbanes-Oxley approaches to executive compensation-related regulation," Research in Accounting Regulation, Elsevier, vol. 21(2), pages 111-117.
    7. Jan Voßmerbäumer, 2012. "Effizienzwirkungen einer Regulierung von Managergehältern durch das Steuerrecht," Schmalenbach Journal of Business Research, Springer, vol. 64(5), pages 536-561, August.
    8. Voßmerbäumer, Jan & Wagner, Franz W., 2013. "Steuerwirkungen betrieblicher Entgeltpolitik," arqus Discussion Papers in Quantitative Tax Research 144, arqus - Arbeitskreis Quantitative Steuerlehre.

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