The Effect of Voluntary Clawback Adoptions on Corporate Tax Policy

Thomas R. Kubick,Thomas C. Omer,Zac Wiebe

The Effect of Voluntary Clawback Adoptions on Corporate Tax Policy

2020

Thomas R. Kubick
Thomas C. Omer
Zac Wiebe

ABSTRACT Companies are adopting executive compensation recoupment (“clawback”) policies to discourage aggressive financial reporting choices. Recent research suggests clawback policies encourage ot...

Keywords:

Corporate tax
tax planning
Recoupment
Executive compensation
Earnings management
Clawback
Turnover
Business
Accounting

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