haku: @indexterm INSURANCE COMPANIES / yhteensä: 288
viite: 30 / 288
| Tekijä: | Ke, B. |
| Otsikko: | Taxes as a determinant of managerial compensation in privately held insurance companies |
| Lehti: | Accounting Review
2001 : OCT, VOL. 76:4, p. 655-674 |
| Asiasana: | Company taxation Insurance companies Compensation |
| Kieli: | eng |
| Tiivistelmä: | The author investigates how taxes affect managerial compensation for a sample of privately held insurers whose managers own a large percentage of the firm's stock during 1989-1996. He predicts and finds thatindividual tax increased relative to corporate tax rates from 1989-1992 to 1993-1996, shareholder/managers paid themselves less tax-deductible by employers, investment income is subject to double taxation. |
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