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The Use of Forecast Accuracy Indicators to Improve Planning Quality: Insights from a Case Study. 使用预测准确性指标来提高规划质量:来自案例研究的见解。

The European accounting review Pub Date : 2019-03-05 eCollection Date: 2020-01-01 DOI: 10.1080/09638180.2019.1577150

Silvia Jordan, Martin Messner

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引用次数: 8

The Impact of Taxes on Competition for CEOs. 税收对ceo竞争的影响。

The European accounting review Pub Date : 2017-07-03 Epub Date: 2017-07-11 DOI: 10.1080/09638180.2016.1200477

Peter Krenn

{"title":"The Impact of Taxes on Competition for CEOs.","authors":"Peter Krenn","doi":"10.1080/09638180.2016.1200477","DOIUrl":"https://doi.org/10.1080/09638180.2016.1200477","url":null,"abstract":"This paper contributes to the question of how taxation of corporate profits and wages affects competition among firms for highly skilled human resources such as CEOs. Use of a theoretical model shows that wage taxes can have a substantial impact on the outcome of such a competition if marginal tax rates are different as in an international labor market. Further, the paper shows that increasing the wage tax rate unilaterally can have an ambiguous effect on observed gross compensation levels. However, in a local labor market for CEOs, observed gross fixed salaries should decline in the wage tax rate. Tax effects in a market for CEOs is a particularly interesting topic because recent developments with respect to compensation practices of top-level managers have opened a public debate about the use of instruments for regulating compensation of those managers. Furthermore, many countries around the world use tax incentives in order to facilitate immigration of highly skilled human resources. The investigation follows an analytical economics-based approach by extending an LEN model with elements of competition for scarce human resources and income taxation. It investigates the impact of differential taxation on the competition between two firms for the exclusive service of a unique, highly skilled CEO.","PeriodicalId":92145,"journal":{"name":"The European accounting review","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2017-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1080/09638180.2016.1200477","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"35567503","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 2