We find that managers with military experience pursue less tax avoidance than other managers and pay an estimated $1–$2 million more in corporate taxes per firm-year. These managers also undertake less aggressive tax planning strategies with smaller tax reserves and fewer tax havens. Although they leave tax money on the table, boards hiring these managers benefit from reductions in other gray areas in corporate reporting. The broad implications are as follows: for employee selection, boards can consider employees’ personal characteristics as a control mechanism when outputs are difficult to contract ex ante or measure ex post. Review these articles and identify: a. research strategies used by authors (experiment, surveys, archival, field research, or other), unit of analysis, & time horizon b. Why do you think so? Give evidence! c. How the data is collected? d. How the data is analyzed?
subject : research methodology in accounting and finance
We find that managers with military experience pursue less tax avoidance than other managers and pay an estimated $1–$2 million more in corporate taxes per firm-year. These managers also undertake less aggressive tax planning strategies with smaller tax reserves and fewer tax havens. Although they leave tax money on the table, boards hiring these managers benefit from reductions in other gray areas in corporate reporting. The broad implications are as follows: for employee selection, boards can consider employees’ personal characteristics as a control mechanism when outputs are difficult to contract ex ante or measure ex post.
Review these articles and identify:
a. research strategies used by authors (experiment, surveys, archival, field research, or other), unit of analysis, & time horizon
b. Why do you think so? Give evidence!
c. How the data is collected?
d. How the data is analyzed?
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