The challenge of improving the long-term focus of executive pay

DI Walker - BCL Rev., 2010 - HeinOnline
A consensus is developing that executive compensation in the United States is inadequately
linked to long-term company performance, resulting in reckless, short-term decision making …

The optimal relationship between taxable income and financial accounting income: analysis and a proposal

D Shaviro - Geo. LJ, 2008 - HeinOnline
One of the hallmarks of the" Enron era" in corporate governance was companies' increasing
proficiency in reporting high earnings to investors and low taxable income to the Internal …

Evolving executive equity compensation and the limits of optimal contracting

DI Walker - Vand. L. Rev., 2011 - HeinOnline
Executive equity compensation in the United States is evolving. At the turn of the millennium,
stock options dominated the equity pay landscape, accounting for over half of the aggregate …

The incomplete global market for tax information

SA Dean - BCL Rev., 2008 - HeinOnline
The United States finds itself facing a growing disparity between the tax information it
collects domestically and the tax information it is able to acquire from abroad. At the same …

The SEC's Global Accounting Vision: A Realistic Appraisal of a Quixotic Quest

LA Cunningham - NCL Rev., 2008 - HeinOnline
This Article probes the most revolutionary development in securities regulation since the
New Deal: the Securities and Exchange Commission's willingness to jettison rules requiring …

Making sense of executive compensation

SM Sepe - Del. J. Corp. L., 2011 - HeinOnline
ABSTRACT On July 21, 2010, President Obama signed the Dodd-Frank Act. The Act
implements a number of significant regulations regarding executive compensation. This …

Role of ethics in islamic thinking in the activation of accounting information quality

AS Al Delawi - … y praxis latinoamericana: revista internacional de …, 2019 - dialnet.unirioja.es
This study aims to discuss the relationship between religion and ethics on the one hand and
such irregularities and financial fraud and unethical standards on the other. It aims to find out …

[图书][B] Corporate governance, capital markets, and capital budgeting

B Kalyebara, SMN Islam - 2014 - Springer
The objective of this study is to develop a mathematical model and a conceptual framework
which integrates the principles of corporate governance, capital markets and capital …

[HTML][HTML] Book-Tax Differences during the Crisis: Does Corporate Social Responsibility Matter?

PB Saptono, G Mahmud, I Pratiwi, D Purwanto… - Sustainability, 2024 - mdpi.com
This study investigates the intricate relationship between corporate financial strategies,
encapsulated by book-tax differences (BTDs), and firms' engagement in corporate social …

The Gap in the Perception of GAAP

I Klein - Am. Bus. LJ, 2017 - HeinOnline
Stock-market investments, executives' compensation schemes, utility rate regulation, and
taxation are all examples of contractual or statutory arrangements that are tied, in one way or …