The Importance of IRS Enforcement to Stock Price Crash Risk: The Role of CEO Power and Incentives
journal contribution
posted on 2021-07-01, 00:00 authored by Andrew M Bauer, Xiaohua Fang, Jeff PittmanThe Importance of IRS Enforcement to Stock Price Crash Risk: The Role of CEO Power and Incentives
History
Journal
Accounting ReviewVolume
96Pagination
81-109Location
Lakewood Ranch, Fla.ISSN
0001-4826eISSN
1558-7967Language
engPublication classification
C1.1 Refereed article in a scholarly journalIssue
4Publisher
American Accounting AssociationUsage metrics
Keywords
Business & EconomicsBusiness, FinanceCONDITIONAL SKEWNESSCORPORATE-TAX AVOIDANCEEARNINGS MANAGEMENTinformation asymmetryINSTITUTIONAL INVESTORSINTERNAL-REVENUE-SERVICEJUMP-RISKmanagerial agency conflictsMARKETmonitoringOWNERSHIPPERFORMANCEPOLITICAL CONNECTIONSSocial Sciencesstock price crash risktax enforcementDepartment of Accounting3501 Accounting, auditing and accountability
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