Journal of Management Studies
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#1Madeleine Rauch (CBS: Copenhagen Business School)H-Index: 3
#2Shahzad Ansari (University of Cambridge)H-Index: 10
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#1Tina C. Ambos (University of Geneva)H-Index: 17
#2Katherine Tatarinov (University of Geneva)
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#1Markus A. Höllerer (WU: Vienna University of Economics and Business)H-Index: 17
#2Daniel Geiger (UHH: University of Hamburg)H-Index: 10
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#1Sean T. Hsu (CSUF: California State University, Fullerton)H-Index: 4
#2Susan K. Cohen (University of Pittsburgh)H-Index: 5
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#1Mikko Hänninen (University of Nottingham)H-Index: 1
#1Mikko M. Hänninen (University of Nottingham)H-Index: 16
Last. Anssi Smedlund (Aalto University)H-Index: 11
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#1Sebastian Firk (UG: University of Groningen)H-Index: 5
#2Andre Hanelt (University of Kassel)H-Index: 10
Last. Michael Wolff (GAU: University of Göttingen)H-Index: 11
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#1Jorge Walter (GW: George Washington University)H-Index: 19
#2Markus KreutzerH-Index: 6
Last. Karin KreutzerH-Index: 9
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#1Leon Zolotoy (Melbourne Business School)H-Index: 8
#2Don O'Sullivan (Melbourne Business School)H-Index: 10
Last. Robert M. Wiseman (MSU: Michigan State University)H-Index: 27
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Infusing stakeholder agency theory with insights from behavioural agency theory, we describe a frame‐dependent relationship between CEO stock option incentives and tax avoidance. Our theoretical framework highlights the role of competing shareholder demands in providing a salient reference point for a CEO contemplating the implications of tax avoidance for their stock option wealth. In a study of 2,573 publicly listed U.S. firms between 1993 and 2014, we show that the implications of CEO stock o...
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#1Gerald F. Davis (UM: University of Michigan)H-Index: 47
2 CitationsSource
#1Rashedur Chowdhury (University of Southampton)H-Index: 5
2 CitationsSource
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