Browsing Working papers (IRRR) by Issue Date
Now showing items 1-5 of 5
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CEO Expertise and the Design of Compensation Contracts: Evidence from Generalist versus Specialist CEOs
(Working papers;2016/02, Working paper, 2016)Research has shown that generalist CEOs enjoy higher pay than do specialist CEOs. However, the implication of CEO expertise on how CEOs are paid is largely unknown. We conjecture that because of information asymmetry, ... -
The impact of participation in strategic planning and action planning on management control effectiveness: An analysis of independent and joint effects
(Working papers;2016/01, Working paper, 2016)This research paper examines the independent and joint effects of participation in strategic planning and action planning. There is extensive research about employee participation in both the fields of strategic planning ... -
Agency Conflicts and Accounting Conservatism: Evidence from Exogenous Shocks to Analyst Coverage
(Working papers;2016/03, Working paper, 2016)We examine how companies voluntarily change their financial reporting conservatism in response to an exogenous decrease in analyst coverage. We hypothesize that more severe information asymmetry and weaker external ... -
Corruption in State Administration
(Working papers;2017/02, Working paper, 2017)Corruption can arise in any bureaucracy that has the authority to allocate benefits and impose costs. Program designers need to acknowledge and control such risks, but “best practice solutions” are seldom obvious. ... -
Double tax discrimination to attract FDI and fight profit shifting: The role of CFC rules
(Working papers;2017/01, Working paper, 2017)Governments worldwide use targeted tax policies to trade off the gains from increased FDI against the cost of excessive profit shifting by multinational firms. We show that optimal tax systems generally incorporate both ...