I am interested in the broad areas of tax and managerial accounting. Using archival methods, I draw on theories from accounting, finance, and economics to examine how tax policies influence firms' decision-making processes. Specifically, my studies explore how tax policies affect managerial decisions such as structuring executive compensation contracts, investment choices, and debt policies. Additionally, I am interested in examining whether tax-motivated income shifting affects financial reporting quality, financial disclosures, and investor perceptions of firms engaged in tax-motivated income shifting. My research (coauthored with Dr. Bin (Betty) Xing, Baylor University) has contributed to developing a large dataset of marginal tax rates for Canadian public firms, forthcoming in Accounting Perspectives.
- 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