CEO Severance Agreements and Tax Avoidance
This study investigates the association between CEO severance agreements and corporate tax avoidance. Severance agreements, by providing executives with additional compensation when there is a change in employment status, should serve to encourage additional risk-taking, as reflected by increased ta...
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| Format: | Others |
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Virginia Tech
2017
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| Online Access: | http://hdl.handle.net/10919/77862 |