Bridget Stomberg

TL;DR: This article found no evidence that the average firm changed the level or structure of CEO compensation after the TCJA as Congress intended, suggesting that this change was ineffectual as enacted, and their results have implications for future policymakers who endeavor to adjust pay inequality or managerial myopia through tax laws targeted at executive compensation.

TL;DR: In this article, the authors used a controlled environment to provide the first large-scale empirical evidence on how the power of tests varies with the use of relatively new proxies, the inclusion of loss observations, and the advent of FIN 48.

TL;DR: This paper examined the determinants of negative media coverage of corporate taxes as well as whether and how firms respond to media scrutiny and found no evidence that firms reduce their level of tax avoidance following negative media attention but do find they report smaller reserves for uncertain tax positions.

TL;DR: In this paper, the authors investigated the trade-off between tax and financial reporting incentives in tax-planification fiscale acquisitions and found that strong financial reporting incentive moderate the effects of strong tax incentives.

TL;DR: In this article, the authors examined how managers trade off tax reporting complexity and IRS scrutiny in voluntary tax disclosures during quarterly earnings announcements and conference calls, and found that tax reporting complexities dominated managers' voluntary tax disclosure decisions, on average.