CEO Severance Pay and Corporate Tax Planning

John L. Campbell,Jenny Xinjiao Guan,Oliver Zhen Li,Zhen Zheng

CEO Severance Pay and Corporate Tax Planning

2020

John L. Campbell
Jenny Xinjiao Guan
Oliver Zhen Li
Zhen Zheng

We examine the association between CEO severance pay (i.e., payment a CEO would receive if s/he is involuntarily terminated) and corporate tax planning activities. We find that CEO severance pay is...

Keywords:

Incentive
Finance
Correlation and dependence
Corporate tax
Severance
Business
risk taking
Payment

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