Mariana Sailer

Vienna University of Economics and Business

Welthandelsplatz 1

Vienna, Wien 1020

Austria

  • Vienna University of Economics and Business

SCHOLARLY PAPERS

4

DOWNLOADS

1,009

SSRN CITATIONS

2

CROSSREF CITATIONS

1

Scholarly Papers (4)

Actions:
Email selected abstracts
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, WHU - Otto Beisheim School of Management and Vienna University of Economics and Business
Downloads 813 (47,308)
Citation 2

Abstract:

Loading...

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 101 (400,092)
Citation 1

Abstract:

Loading...

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 62 (530,819)

Abstract:

Loading...

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

4.

Do Taxes Explain Why Firms Rarely Use Penalty Remuneration Contracts?

Number of pages: 46 Posted: 29 Oct 2022
Rainer Niemann and Mariana Sailer
University of Graz, Center for Accounting Research and Vienna University of Economics and Business
Downloads 33 (682,818)

Abstract:

Loading...

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