I am interested in broad area of tax and managerial accounting. Using archival methods, I draw on theory from accounting, finance and economics to examine how tax policies affect firm’s decision-making. Specifically, my studies examine the effects of tax policies on managerial decisions such as structuring executive compensation contracts, investment and debt policy. Additionally, I am interested in whether tax-motivated income shifting affects the financial reporting quality, financial disclosures, and how do investors perceive firms that engage in tax-motivated income shifting. Additionally, in order to measure tax incentives, one of my papers has contributed to developing a large dataset of marginal tax rates of Canadian public firms.
- Khin Phyo Hlaing, Andrea Stapleton. First published 17th November 2021. A Literature Review on the Dual Effect of Corporate Tax Planning and Managerial Power on Executive Compensation Structure. https://doi.org/10.1111/1911-3838.12287
・ Tax avoidance and Income Shifting・ Effects of Taxes (and Tax Policies) on Corporate Decisions・ Financial Reporting of Corporate Taxes and Tax Uncertainty