Amin Mawani

York University - Department of Accounting

4700 Keele Street

Toronto, Ontario M3J 1P3

Canada

SCHOLARLY PAPERS

18

DOWNLOADS
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Top 18,978

in Total Papers Downloads

5,101

SSRN CITATIONS
Rank 37,741

SSRN RANKINGS

Top 37,741

in Total Papers Citations

17

CROSSREF CITATIONS

10

Scholarly Papers (18)

1.

Dividend Payout and Executive Compensation: Theory and Evidence

Number of pages: 21 Posted: 06 Nov 2002
University of Alaska Anchorage, University of Manitoba - Department of Accounting and Finance and York University - Department of Accounting
Downloads 1,175 (34,836)

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Dividend payout, Executive compensation, Earnings retention

2.

Debt-Equity Limitations in Thin Capitalization Rules: Canadian Evidence

Edgar, T.E., Farrar, J. and Mawani, A. “Foreign Direct Investment, Thin Capitalization, and the Interest Expense Deduction: A Policy Analysis” Canadian Tax Journal 2008, 56(4): 803-869
Number of pages: 38 Posted: 06 Jan 2008 Last Revised: 17 Nov 2021
Jonathan Farrar and Amin Mawani
York University - Schlich School of Business and York University - Department of Accounting
Downloads 739 (66,321)
Citation 2

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thin capitalization, Canada, ratios, debt-equity, industry, leverage

3.

Foreign Direct Investment, Thin Capitalization, and the Interest Expense Deduction: A Policy Analysis

Canadian Tax Journal, Vol. 56, No. 4, pp. 803-869, 2008
Number of pages: 67 Posted: 25 Nov 2008 Last Revised: 26 May 2009
Timothy Edgar, Jonathan Farrar and Amin Mawani
Osgoode Hall Law School, York University - Schlich School of Business and York University - Department of Accounting
Downloads 724 (68,048)
Citation 2

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Foreign Direct Investment, Thin Capitalization, Interest Expense Allocation

4.

Executive Stock Options and the Mediation of Stockholder-Bondholder Conflicts

University of British Columbia FIN98-7
Number of pages: 30 Posted: 18 Aug 1998
Gerald T. Garvey and Amin Mawani
Blackrock and York University - Department of Accounting
Downloads 573 (91,527)
Citation 1

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5.

Cancellation of Executive Stock Options: Tax and Accounting Income Considerations

Number of pages: 46 Posted: 27 Feb 2002
Amin Mawani
York University - Department of Accounting
Downloads 452 (122,215)
Citation 2

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6.

The Impact of Financial and Tax Reporting Incentives on Option Grants to Canadian CEOS

Number of pages: 36 Posted: 15 Oct 1998
Kenneth J. Klassen and Amin Mawani
University of Waterloo - School of Accounting and Finance and York University - Department of Accounting
Downloads 390 (144,938)
Citation 9

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7.

Impact of Tax Advisors and Corrupt Tax Auditors on Taxpayer Compliance

2019 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 36 Posted: 22 Jan 2019 Last Revised: 16 May 2019
Viswanath Trivedi and Amin Mawani
Schulich School of Business, York University and York University - Department of Accounting
Downloads 238 (243,037)
Citation 1

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Corrupt Tax Auditors, Tax Professionals, Experimental Economics

8.

Awareness and Use of Canada's Children's Fitness Tax Credit

Canadian Tax Journal/Revue Fiscale Canadienne, Vol. 61, No. 3, 2013
Number of pages: 34 Posted: 10 Oct 2013
University of Saskatchewan, York University - Department of Accounting, University of Saskatchewan - College of Law, University of Saskatchewan - College of Law, Canadian Fitness and Lifestyle Research Institute, University of Saskatchewan, University of Saskatchewan and Children's Hospital of Eastern Ontario Research Institute (CHEO)
Downloads 171 (328,906)

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public health, tax policy, physical activity

9.

Linking Societal Trust and CEO Compensation

Number of pages: 46 Posted: 13 May 2016
York University - Schulich School of Business, Saint Mary's University, Canada - Department of Finance, Information Systems & Management Science and York University - Department of Accounting
Downloads 153 (361,490)
Citation 4

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Trust, CEO Pay, Culture, Income Disparity

10.

Impact of Tax Advisers and Corrupt Tax Auditors on Taxpayer Compliance

Canadian Tax Journal/Revue fiscale canadienne, 2020, Vol. 68, No. 3, p. 801-832
Number of pages: 32 Posted: 31 Dec 2020
Viswanath Trivedi and Amin Mawani
Schulich School of Business, York University and York University - Department of Accounting
Downloads 127 (418,716)

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corruption, tax audits, compliance, advisers, experimental, economics

11.

Impact of Societal Trust on CEO Compensation

Number of pages: 42 Posted: 14 Jan 2016
York University - Schulich School of Business, Saint Mary's University, Canada - Department of Finance, Information Systems & Management Science and York University - Department of Accounting
Downloads 105 (482,349)

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Trust, CEO pay, Culture, Income disparity

12.

MNEs’ Incentives Under a Global Minimum Tax Based on Accounting Standards

Canadian Tax Journal/Revue fiscale canadienne, Vol. 71, No. 2, 2023, p. 489-516
Number of pages: 28 Posted: 05 Sep 2023
Amin Mawani
York University - Department of Accounting
Downloads 94 (519,523)

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Pillar 2, Global Minimum Tax, Tax Incentives, Financial Statements, Accounting Concepts

13.

Collusive vs. coercively corrupt tax auditors and their impact on tax compliance

Mawani, A. and Trivedi, V.U. “Collusive vs. Coercively Corrupt Tax Auditors and their Impact on Tax Compliance” Journal of Behavioral and Experimental Finance, Vol 30, June 2021
Number of pages: 12 Posted: 18 Nov 2021
Amin Mawani
York University - Department of Accounting
Downloads 64 (647,891)
Citation 2

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Collusive corrupt, Coercive corruption, Tax auditors, Tax compliance

14.

Simulating Firm-Specific Corporate Marginal Tax Rates in a Canadian Context

Multinational Finance Journal, Vol. 11, No. 1/2, p. 77-96, 2007
Number of pages: 20 Posted: 26 Jun 2015
Amin Mawani
York University - Department of Accounting
Downloads 60 (668,966)

Abstract:

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taxation; marginal tax rates; tax losses; corporate tax rates

15.

COVID-19 Wage Subsidy Disclosure and Firms’ Contemporaneous Dividend Payouts

Canadian Tax Journal/Revue fiscale canadienne, 2023, Vol. 71, No. 3, p. 667-699
Number of pages: 34 Posted: 28 Nov 2023
Amin Mawani and Hong Fan
York University - Department of Accounting and Saint Mary's University, Canada
Downloads 36 (826,158)

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Wage subsidies, Dividend payout, Corporate disclosure, COVID-19

16.

The Role of Information Asymmetry in Closely-held Firms’ Tax and Financial Reporting Choice

Fan, H., Mawani, A., and Chen, L. “The Role of Information Asymmetry in Closely-held Firms’ Tax and Financial Reporting Choice” Accounting and Business Research, https://www.tandfonline.com/doi/full/10.1080/00014788.2021.1986366
Posted: 18 Nov 2021
Amin Mawani
York University - Department of Accounting

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tax aggressiveness, financial reporting aggressiveness, closely-held firms

17.

Transfer Pricing and Employee Stock Options

Canadian Tax Journal, Vol. 53, No. 3, p. 607, 2005
Posted: 27 Dec 2005
Amin Mawani and Marsha L. Reid
York University - Department of Accounting and Deloitte & Touche, LLP

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Transfer pricing, cost sharing, employee stock option plans, executive compensation, valuation

18.

The Erosion of Gic Returns by Income Taxes and Inflation

Canadian Tax Journal, Vol. 52, No. 4, p. 1057, 2004
Posted: 24 Jun 2005
York University - Department of Accounting, York University - Schulich School of Business and York University - Schulich School of Business

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Inflation, indexing, interest income