Mariana Sailer

Vienna University of Economics and Business

Welthandelsplatz 1

Vienna, Wien 1020

Austria

SCHOLARLY PAPERS

4

DOWNLOADS

1,403

SSRN CITATIONS

3

CROSSREF CITATIONS

1

Scholarly Papers (4)

1.

Do Corporate Taxes Affect Executive Compensation?

WU International Taxation Research Paper Series No. 2020-09
Number of pages: 57 Posted: 05 May 2020 Last Revised: 11 Mar 2022
Tobias Bornemann, Martin Jacob and Mariana Sailer
Vienna University of Economics and Business, University of Navarra, IESE Business School and Vienna University of Economics and Business
Downloads 1,083 (37,848)
Citation 2

Abstract:

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Corporate taxes; tax incidence; executive compensation

2.

Who Cares About the Future? Short- and Long-Term Performance Measures and Their Impact on Firm Success

Number of pages: 47 Posted: 18 Feb 2021
Mariana Sailer
Vienna University of Economics and Business
Downloads 151 (353,821)
Citation 1

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corporate governance; performance measurement; time horizons; individual performance measures

3.

Performance-Based Incentive Contracts under Asymmetric Taxation

Number of pages: 44 Posted: 26 Oct 2020 Last Revised: 11 Mar 2022
Rainer Niemann and Mariana Sailer
University of Graz, Center for Accounting Research and Vienna University of Economics and Business
Downloads 85 (535,401)

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performance-based remuneration, penalty contracts, asymmetric taxation, principal-agent model

4.

Do Taxes Explain Why Firms Rarely Use Performance-Based Malus Contracts?

Journal of International Accounting, Auditing and Taxation
Number of pages: 57 Posted: 29 Oct 2022 Last Revised: 29 Jun 2023
Rainer Niemann and Mariana Sailer
University of Graz, Center for Accounting Research and Vienna University of Economics and Business
Downloads 84 (539,333)

Abstract:

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bonus contracts, malus contracts, asymmetric corporate taxation, progressive wage taxation