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CEOs' Capital Gains Tax Burden and Earnings Quality.

紀錄類型:	書目-電子資源 : Monograph/item
正題名/作者:	CEOs' Capital Gains Tax Burden and Earnings Quality./
作者:	Zhang, Yiye.
出版者:	Ann Arbor : ProQuest Dissertations & Theses, : 2021,
面頁冊數:	67 p.
附註:	Source: Dissertations Abstracts International, Volume: 83-04, Section: A.
Contained By:	Dissertations Abstracts International83-04A.
電子資源:	http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=28713069
ISBN:	9798460427246

CEOs' Capital Gains Tax Burden and Earnings Quality.
Zhang, Yiye.

CEOs' Capital Gains Tax Burden and Earnings Quality. - Ann Arbor : ProQuest Dissertations & Theses, 2021 - 67 p.

Source: Dissertations Abstracts International, Volume: 83-04, Section: A.

Thesis (Ph.D.)--University of Massachusetts Lowell, 2021.

This item must not be sold to any third party vendors.

This study examines how CEOs' individual tax incentives affect their discretionary reporting incentives and earnings quality. The findings indicate that CEOs' unrealized capital gains tax liability (tax burden) decreases earnings management activities. The results support my arguments that CEOs with a locked-in portfolio intend to avoid more risk from earnings management and focus less on firms' short-term performance goals. The negative association is more pronounced among financially constrained firms than other firms. These results suggest that CEOs' individual tax friction has an incremental impact on the quality of financial reporting. Further examinations find that CEOs' tax burden is positively associated with earnings response coefficients and accruals quality. The results of the difference-in-difference approach indicate that the negative association between CEOs' tax burden and earnings management is diminished after the Job and Growth Tax Relief Reconciliation Act of 2003 (JGTRRA). Overall, I find that firms have better financial reporting quality when CEOs' portfolios are locked in their firms' equity.

ISBN: 9798460427246Subjects--Index Terms:

Capital gains tax liability

CEOs' Capital Gains Tax Burden and Earnings Quality.
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520 $a This study examines how CEOs' individual tax incentives affect their discretionary reporting incentives and earnings quality. The findings indicate that CEOs' unrealized capital gains tax liability (tax burden) decreases earnings management activities. The results support my arguments that CEOs with a locked-in portfolio intend to avoid more risk from earnings management and focus less on firms' short-term performance goals. The negative association is more pronounced among financially constrained firms than other firms. These results suggest that CEOs' individual tax friction has an incremental impact on the quality of financial reporting. Further examinations find that CEOs' tax burden is positively associated with earnings response coefficients and accruals quality. The results of the difference-in-difference approach indicate that the negative association between CEOs' tax burden and earnings management is diminished after the Job and Growth Tax Relief Reconciliation Act of 2003 (JGTRRA). Overall, I find that firms have better financial reporting quality when CEOs' portfolios are locked in their firms' equity.
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