Browsing University of Waterloo by Supervisor "Chen, Changling"
Now showing items 1-2 of 2
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Accounting Conservatism and Risk Disclosures
(University of Waterloo, 2021-07-22)This thesis adopts a broad view of conservative financial reporting—managers can use two ways to communicate business uncertainties to outsiders, namely, conservative accounting via timely loss recognition and narrative ... -
The Effect of Canadian Tax Policy on Executive Equity Grants: Corporate Tax Planning and Managerial Power
(University of Waterloo, 2018-08-20)This study examines how the tax treatment of corporate tax-deductible restricted share units and employee tax-favoured stock options at the employer and employee level affect the extent of their use in executive equity ...