Texas A&M University LibrariesTexas A&M University LibrariesTexas A&M University Libraries
    • Help
    • Login
    OAKTrust
    View Item 
    •   OAKTrust Home
    • Colleges and Schools
    • Office of Graduate and Professional Studies
    • Electronic Theses, Dissertations, and Records of Study (2002– )
    • View Item
    •   OAKTrust Home
    • Colleges and Schools
    • Office of Graduate and Professional Studies
    • Electronic Theses, Dissertations, and Records of Study (2002– )
    • View Item
    JavaScript is disabled for your browser. Some features of this site may not work without it.

    The Labor Market Consequences of Executive Influence on Firm Tax Strategy

    Thumbnail
    View/Open
    OLSON-DISSERTATION-2015.pdf (759.3Kb)
    Date
    2015-07-16
    Author
    Olson, Adam
    Metadata
    Show full item record
    Abstract
    Prior research has shown that executives can significantly influence firm tax strategy. However, we know little about the consequences of executive influence on firm tax strategy. I examine labor market consequences, which capture the financial and reputational consequences of executives’ actions. I find that executives face negative labor market consequences when they influence firm tax strategy. This finding is consistent with executive influence on firm tax strategy signaling to the labor market that executives are focusing on non-core activities of the firm. Further, this negative relationship is stronger among executives whose performance and characteristics are uncertain to the labor market as the labor market seeks additional information regarding these executives. These results are robust to alternative proxies of executive influence on firm tax strategy and alternative proxies of labor market consequences. By examining labor market consequences, I provide evidence of the consequences of executive influence on firm tax strategy. This study also furthers our understanding of how the labor market values and evaluates executives.
    URI
    http://hdl.handle.net/1969.1/155522
    Subject
    Tax Strategy
    Executive Labor Market
    Collections
    • Electronic Theses, Dissertations, and Records of Study (2002– )
    Citation
    Olson, Adam (2015). The Labor Market Consequences of Executive Influence on Firm Tax Strategy. Doctoral dissertation, Texas A & M University. Available electronically from http : / /hdl .handle .net /1969 .1 /155522.

    DSpace software copyright © 2002-2016  DuraSpace
    Contact Us | Send Feedback
    Theme by 
    Atmire NV
     

     

    Advanced Search

    Browse

    All of OAKTrustCommunities & CollectionsBy Issue DateAuthorsTitlesSubjectsDepartmentThis CollectionBy Issue DateAuthorsTitlesSubjectsDepartment

    My Account

    LoginRegister

    Statistics

    View Usage Statistics
    Help and Documentation

    DSpace software copyright © 2002-2016  DuraSpace
    Contact Us | Send Feedback
    Theme by 
    Atmire NV