Concepedia

An Empirical Examination of Corporate Tax Noncompliance

Michelle Hanlon, Lillian F. Mills, Joel Slemrod

SSRN Electronic Journal · 2005 · 61 citations · 22 references

Open access

Concepts

ManagementAccountingCorporate GovernanceCorporate TaxationExecutive CompensationTaxationBehavioral Responses To TaxationCorporate Income TaxTax ReportingCorporate Tax GovernanceCorporate Tax Liability DeterminationCorporate Tax Rate EffectsEffective Corporate Tax RatesEffective Tax Rate ReportingExecutive Compensation LiabilityIndividual Incentive PayTax Noncompliance

References

22

Corporate Governance and Equity Prices

Paul A. Gompers, Joy Ishii, Andrew Metrick · The Quarterly Journal of Economics · 2003 · 5.9K citations

Management, Business Economics, Corporate Governance +15

Corporate tax avoidance and high-powered incentives

Mihir A. Desai, Dhammika Dharmapala · Journal of Financial Economics · 2005 · 2.2K citations

Public Affairs, Business Economics, Finance +12

Estimating the Value of Employee Stock Option Portfolios and Their Sensitivities to Price and Volatility

John E. Core, Wayne R. Guay · Journal of Accounting Research · 2002 · 1.8K citations · Full text

Business, Accountancy, Finance +13

The use of equity grants to manage optimal equity incentive levels

John E. Core, Wayne R. Guay · Journal of Accounting and Economics · 1999 · 1.4K citations · Full text

Management, Business Economics, Economics +17

Is There a Link between Executive Equity Incentives and Accounting Fraud?

Merle Erickson, Michelle Hanlon, Edward L. Maydew · Journal of Accounting Research · 2006 · 616 citations · Full text

Business, Accountancy, Accounting +17