{"title":"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*","authors":"Khin Phyo Hlaing, Andrea Stapleton","doi":"10.1111/1911-3838.12287","DOIUrl":null,"url":null,"abstract":"<div>\n \n <p>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.</p>\n </div>","PeriodicalId":43435,"journal":{"name":"Accounting Perspectives","volume":"21 2","pages":"387-423"},"PeriodicalIF":1.6000,"publicationDate":"2021-11-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"3","resultStr":"{\"title\":\"A Literature Review on the Dual Effect of Corporate Tax Planning and Managerial Power on Executive Compensation Structure*\",\"authors\":\"Khin Phyo Hlaing, Andrea Stapleton\",\"doi\":\"10.1111/1911-3838.12287\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<div>\\n \\n <p>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.</p>\\n </div>\",\"PeriodicalId\":43435,\"journal\":{\"name\":\"Accounting Perspectives\",\"volume\":\"21 2\",\"pages\":\"387-423\"},\"PeriodicalIF\":1.6000,\"publicationDate\":\"2021-11-17\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"3\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Accounting Perspectives\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://onlinelibrary.wiley.com/doi/10.1111/1911-3838.12287\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q3\",\"JCRName\":\"BUSINESS, FINANCE\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Accounting Perspectives","FirstCategoryId":"1085","ListUrlMain":"https://onlinelibrary.wiley.com/doi/10.1111/1911-3838.12287","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q3","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
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.
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.
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