THE IMPACT OF INTERNAL REVENUE CODE SECTION 162(M) ON PAY FOR PERFORMANCE: A REEXAMINATION
I examine the effects of Internal Revenue Code Section 162(m), which caps a public company's corporate income tax deduction at $ 1 million per year for amounts paid to each of its top five executives, on CEO compensation level, CEO compensation structure and pay for performance sensitivity. I...
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| Format: | Others |
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OpenSIUC
2010
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| Online Access: | https://opensiuc.lib.siu.edu/dissertations/122 https://opensiuc.lib.siu.edu/cgi/viewcontent.cgi?article=1122&context=dissertations |