企业税收筹划和管理权力对高管薪酬结构双重影响的文献综述*

IF 1.6 Q3 BUSINESS, FINANCE

Accounting Perspectives Pub Date : 2021-11-17 DOI:10.1111/1911-3838.12287

Khin Phyo Hlaing, Andrea Stapleton

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引用次数: 3

摘要

在本研究中，我们回顾了影响高管薪酬水平和结构因素的现有文献，并特别关注公司与其高管之间的权力动态。在此过程中，我们探讨了企业税收筹划和管理权力对高管薪酬结构的竞争效应。我们考虑了高管薪酬结构的理论基础和相关的实证发现，并提出了未来研究的新途径，这可能会加深我们对高管薪酬结构影响因素的理解。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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A Literature Review on the Dual Effect of Corporate Tax Planning and Managerial Power on Executive Compensation Structure*

In this study, we review the extant literature on factors affecting the level and structure of executive compensation, with a specific focus on the power dynamic between firms and their executives. In doing so, we explore the competing effects of corporate tax planning and managerial power on executive compensation structure. We consider the theoretical underpinnings and related empirical findings regarding executive compensation structure and propose new avenues for future research that may deepen our understanding of factors influencing executive compensation structure.

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来源期刊

Accounting Perspectives BUSINESS, FINANCE-

CiteScore

2.60

自引率

0.00%

发文量

期刊介绍： Accounting Perspectives provides a forum for peer-reviewed applied research, analysis, synthesis and commentary on issues of interest to academics, practitioners, financial analysts, financial executives, regulators, accounting policy makers and accounting students. Articles are sought from academics and practitioners that address relevant issues in any and all areas of accounting and related fields, including financial accounting and reporting, auditing and other assurance services, management accounting and performance measurement, information systems and related technologies, tax policy and practice, professional ethics, accounting education, and related topics. Without limiting the generality of the foregoing.