Executive Equity Compensation and Corporate Tax Behavior: Exploring The Role of Cash ETR Persistence

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dc.contributor.advisorMeade, Janet A.
dc.contributor.committeeMemberSun, Amy X.
dc.contributor.committeeMemberCrawford, Steven
dc.contributor.committeeMemberWerner, Steve
dc.creatorRuseva, Marina Yordanova
dc.date.accessioned2019-11-07T02:59:57Z
dc.date.createdAugust 2019
dc.date.issued2019-08
dc.date.submittedAugust 2019
dc.date.updated2019-11-07T02:59:59Z
dc.description.abstractThis paper examines the relation between executive equity compensation and corporate tax behavior. Specifically, it asks whether executive equity compensation motivates managers to minimize future cash effective tax rates (Cash ETR) without increasing future unrecognized tax benefits (UTB). To address this question, I develop a measure of Cash ETR persistence that captures the state of a firm’s existing tax strategy as well as its effect on future tax outcomes. After accounting for the effect of the extant firm tax strategy, I find support for the predictions of De Waegenaere, Sansing, and Wielhouwer (2015). I document that the informational content of Cash ETR about future effective tax rates, as measured by Cash ETR persistence, allows managers to improve firm tax strategy by saving taxes (Cash ETR) while maintaining the level of tax risk (UTB).
dc.description.departmentAccountancy and Taxation, Department of
dc.format.digitalOriginborn digital
dc.format.mimetypeapplication/pdf
dc.identifier.urihttps://hdl.handle.net/10657/5291
dc.language.isoeng
dc.rightsThe author of this work is the copyright owner. UH Libraries and the Texas Digital Library have their permission to store and provide access to this work. Further transmission, reproduction, or presentation of this work is prohibited except with permission of the author(s).
dc.subjectManagerial incentives
dc.subjectExecutive equity compensation
dc.subjectCorporate tax behavior
dc.subjectCash ETR persistence
dc.titleExecutive Equity Compensation and Corporate Tax Behavior: Exploring The Role of Cash ETR Persistence
dc.type.dcmiText
dc.type.genreThesis
local.embargo.lift2021-08-01
local.embargo.terms2021-08-01
thesis.degree.collegeC. T. Bauer College of Business
thesis.degree.departmentAccountancy and Taxation
thesis.degree.disciplineBusiness Administration
thesis.degree.grantorUniversity of Houston
thesis.degree.levelDoctoral
thesis.degree.nameDoctor of Philosophy

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