Common Contracts
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Book-tax Conformity and Compensation ContractsResearch Paper • May 19th, 2014
This paper investigates how does a degree of book-tax conformity affect manager’s com- pensation contracts. The pros and cons of requiring book-tax conformity have been dis- cussed in many countries for more than half a decade. However, there have been little studies which examine a relationship between the degree of book-tax conformity and man- ager’s compensation contracts. Our study expands new aspects of book-tax conformity research by focusing on the relationship between tax regimes and manager’s compensation contracts.
