In this paper, we present a review of tax research. We survey four main areas of the
literature:(1) the informational role of income tax expense reported for financial …

This study examines the relationship between firm corporate social responsibility (CSR) and
CEO confidence. Research shows that CSR has a hedging feature. Research also shows …

We investigate whether the media plays a role in corporate governance by disseminating
news. Using a comprehensive data set of corporate and insider news coverage for the 2001 …

We show that measurable managerial characteristics have significant explanatory power for
corporate financing decisions. First, managers who believe that their firm is undervalued …

This book integrates and assesses the vast and rapidly growing literature on strategic
leadership, which is the study of top executives and their effects on organizations. The basic …

Are the attitudes and beliefs of chief executive officers (CEOs) linked to their firms' innovative
performance? This paper uses a measure of overconfidence, based on CEO stock-option …

Much of our understanding of corporations builds on the idea that managers, when they are
not closely monitored, will pursue goals that are not in shareholders' interests. But what …

Does CEO overconfidence help to explain merger decisions? Overconfident CEOs over-
estimate their ability to generate returns. As a result, they overpay for target companies and …

We provide evidence that the use of discretionary accruals to manipulate reported earnings
is more pronounced at firms where the CEO's potential total compensation is more closely …

This paper provides an overview of the main theoretical elements and empirical
underpinnings of a “managerial power” approach to executive compensation. Under this …