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How Managerial Capital Gains Taxes Increase Deception: Evidence from Stock Price Crash Risk

https://doi.org/10.2139/ssrn.4830833
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Outgoing claims: the papers this work cites, builds on, or argues with.

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Neighborhood matters: The impact of location on broad based stock option plans
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Opaque financial reports, R2, and crash risk☆
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Passive investors, not passive owners
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Forecasting crashes: trading volume, past returns, and conditional skewness in stock prices
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Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches
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Industry Tournament Incentives
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CEO Age and Stock Price Crash Risk
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Conditional Skewness in Asset Pricing Tests
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Financial Reporting Opacity and Expected Crash Risk: Evidence from Implied Volatility Smirks
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Accounting Conservatism and Stock Price Crash Risk: Firm‐level Evidence
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CEO Overconfidence and Stock Price Crash Risk
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Readability of 10‐K Reports and Stock Price Crash Risk
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Industry Tournament Incentives and Stock Price Crash Risk
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Climate change and corporate cash holdings: Global evidence
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Market Transparency and the Accounting Regime
inferredcites →https://doi.org/10.1111/j.1475-679x.2008.00268.xopenalex-snapshot
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inferredcites →https://doi.org/10.1111/j.1475-679x.2008.00318.xopenalex-snapshot
Do Managers Withhold Bad News?
inferredcites →https://doi.org/10.1111/j.1475-679x.2011.00433.xopenalex-snapshot
Analyzing Speech to Detect Financial Misreporting
inferredcites →https://doi.org/10.1111/j.1475-679x.2012.00450.xopenalex-snapshot
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inferredcites →https://doi.org/10.1111/j.1540-6261.1985.tb02395.xopenalex-snapshot
Managerial Incentives for Short-Term Results
inferredcites →https://doi.org/10.1111/j.1540-6261.1997.tb04820.xopenalex-snapshot
A Survey of Corporate Governance
inferredcites →https://doi.org/10.1111/j.1540-6261.2007.01206.xopenalex-snapshot
A Theory of Friendly Boards
inferredcites →https://doi.org/10.1111/j.1540-6261.2007.01208.xopenalex-snapshot
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inferredcites →https://doi.org/10.1111/j.1540-6261.2008.01329.xopenalex-snapshot
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inferredcites →https://doi.org/10.1111/j.1540-6261.2011.01710.xopenalex-snapshot
Information Disclosure and Corporate Governance
inferredcites →https://doi.org/10.1111/j.1540-6261.2012.01795.xopenalex-snapshot
Ex Ante Skewness and Expected Stock Returns
inferredcites →https://doi.org/10.1111/jbfa.12770openalex-snapshot
CEOs’ capital gains tax liabilities and accounting conservatism
inferredcites →https://doi.org/10.1111/jfir.12270openalex-snapshot
Industry tournament incentives and corporate innovation strategies
inferredcites →https://doi.org/10.1111/jofi.12139openalex-snapshot
CEO Ownership, Stock Market Performance, and Managerial Discretion
inferredcites →https://doi.org/10.1111/jofi.12393openalex-snapshot
Behind the Scenes: The Corporate Governance Preferences of Institutional Investors
inferredcites →https://doi.org/10.1162/qjec.2010.125.4.1769openalex-snapshot
Stock-Based Compensation and CEO (Dis)Incentives
inferredcites →https://doi.org/10.1287/mnsc.2021.4197openalex-snapshot
Brand Capital and Stock Price Crash Risk
inferredcites →https://doi.org/10.1353/pfs.2001.0002openalex-snapshot
Infrastructure Requirements for an Economically Efficient System of Public Financial Reporting and Disclosure
inferredcites →https://doi.org/10.2139/ssrn.1361143openalex-snapshot
Does Governance Travel around the World? Evidence from Institutional Investors
inferredcites →https://doi.org/10.2139/ssrn.1572705openalex-snapshot
Detecting Deceptive Discussions in Conference Calls
inferredcites →https://doi.org/10.2139/ssrn.1573339openalex-snapshot
The Geography of Executive Compensation
inferredcites →https://doi.org/10.2139/ssrn.161739openalex-snapshot
Do Institutional Investors Prefer Near-Term Earnings Over Long-Run Value?
inferredcites →https://doi.org/10.2139/ssrn.194948openalex-snapshot
Forecasting Crashes: Trading Volume, Past Returns and Conditional Skewness in Stock Prices
inferredcites →https://doi.org/10.2139/ssrn.2270027openalex-snapshot
Equity Vesting and Managerial Myopia
inferredcites →https://doi.org/10.2139/ssrn.3102873openalex-snapshot
The Impact of Top Executive Gender on Asset Prices: Evidence from Stock Price Crash Risk
inferredcites →https://doi.org/10.2139/ssrn.3500675openalex-snapshot
The Capital Gains Lock-In Effect and Earnings Quality
inferredcites →https://doi.org/10.2139/ssrn.491627openalex-snapshot
The Economic Implications of Corporate Financial Reporting
inferredcites →https://doi.org/10.2139/ssrn.661481openalex-snapshot
Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches
inferredcites →https://doi.org/10.2139/ssrn.885907openalex-snapshot
Capital Gains Taxes and Asset Prices: Capitalization or Lock-In?
inferredcites →https://doi.org/10.2307/1885668openalex-snapshot
The Effects of Taxation on the Selling of Corporate Stock and the Realization of Capital Gains
inferredcites →https://doi.org/10.2307/2937861openalex-snapshot
Efficient Capital Markets, Inefficient Firms: A Model of Myopic Corporate Behavior
inferredcites →https://doi.org/10.2307/3325474openalex-snapshot
An Introduction to the TAXSIM Model
inferredcites →https://doi.org/10.2308/accr-51962openalex-snapshot
Locked-In: The Effect of CEOs' Capital Gains Taxes on Corporate Risk-Taking
inferredcites →https://doi.org/10.2308/accr.2001.76.3.313openalex-snapshot
The Effect of Missing a Quarterly Earnings Benchmark on the CEO's Annual Bonus
inferredcites →https://doi.org/10.2308/accr.2005.80.2.441openalex-snapshot
Equity Incentives and Earnings Management
inferredcites →https://doi.org/10.2308/tar-2018-0376openalex-snapshot
CEO Tax Effects on Acquisition Structure and Value
inferredcites →https://doi.org/10.3386/t0284openalex-snapshot
Testing for Weak Instruments in Linear IV Regression
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The Effects of Taxation on the Selling of Corporate Stock and the Realization of Capital Gains

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inferred← citeshttps://doi.org/10.1111/fire.70069openalex-snapshot
CEOs’ Capital Gains Taxes and Corporate Environmental Performance
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