Effect of personal taxes on managers’ decisions to sell their stock

By Li Jin, S. Kothari. 2008

138 citations recorded by the source corpus.

Subfields: Accounting

View Paper: https://www.semanticscholar.org/paper/acf7b6e4fd4464a94743691cc77625d469a6c1f9

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In Accounting

1. Gilles Hilary
2. Charles Hsu
3. Anne L. Beatty
4. Scott Liao
5. Rodrigo S. Verdi
6. Ole‐Kristian Hope

Citations in the corpus

• CEO Overconfidence and Stock Price Crash Risk (2016, unknown): “In addition, CEOs may delay the exercise of in-the-money options because of personal tax concerns (Jin and Kothari 2008).”
• Endogenous Overconfidence in Managerial Forecasts (2011, background): “For example, acquisitions, cash flow sensitivity, and personal equity sales have been shown to be influenced by managerial overconfidence (Malmendier and Tate, 2005, 2008; Jin and Kothari, 2008; BenDavid, Graham, and Harvey, 2007).”
• CEO Overconfidence and Management Forecasting (2016, unknown): “This is consistent with the interpretation of overconfidence used by Malmendier and Tate (2005, 2008) and Jin and Kothari (2008), where it affects one’s assessment of their acumen relative to the average.”