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Mawani, Amin

Overview
Works: 8 works in 10 publications in 2 languages and 159 library holdings
Roles: Author
Classifications: RA399.C2, 338.5
Publication Timeline
Key
Publications about Amin Mawani
Publications by Amin Mawani
Most widely held works by Amin Mawani
Executive stock options as home-made leverage : why financial structure does not affect the incentive to take risk by Gerald T Garvey( Book )
1 edition published in 1999 in English and held by 1 library worldwide
The Finance Division of the Faculty of Commerce and Business Administration at the University of British Columbia in Vancouver, British Columbia, Canada, presents the full text of a working paper entitled "Executive Stock Options as Home-Made Leverage: Why Financial Structure Does Not Affect the Incentive to Take Risk," by Gerald T. Garvey and Amin Mawani. The paper discusses how incentive effects of financial leverage can be directly offset by adjusting the exercise price of executive stock options
Essays in tax and financial reporting by Hong Fan( file )
1 edition published in 2013 in English and held by 1 library worldwide
This dissertation consists of three essays. The first two essays study the association between tax aggressiveness and financial reporting aggressiveness. There is an emerging debate about whether firms tradeoff between tax savings and reported earnings. Essay 1 examines this relationship in the Canadian context and finds that tax aggressiveness is negatively associated with financial reporting aggressiveness, suggesting the existence of a tradeoff. However, closely-held firms seem to be making no tradeoffs between tax savings and book income. This essay also finds that closely-held firms are more aggressive in pursuing tax savings compared to other firms. Essay 2 examines the tradeoff question in the North American context. I find that tax reporting aggressiveness is positively associated with financial reporting aggressiveness for U.S. firms (id est, U.S. firms in general do not seem to tradeoff between the tax savings and book income), while negatively associated for Canadian firms (id est, Canadian firms do seem to tradeoff between pursuit of tax savings and book income). Within the U.S. sub-sample, there is no difference in tradeoff behavior between closely-held and widely-held firms. Closely-held firms in Canada do not seem to tradeoff between book income and tax savings, thereby pursuing both tax aggressiveness and financial reporting aggressiveness simultaneously. Essay 3 focuses on financial reporting and examines the association between IFRS adoption and executive compensation. More specifically, I examine whether IFRS better reflects firms' and managers' performance. I find that accounting-based pay for performance sensitivity is stronger in the year of IFRS adoption. My results show that CFOs earned approximately more in the year of IFRS adoption. In contrast, the chief executive officer's (CEO) compensation did not change significantly in the year of IFRS adoption. I also find CF Os' bonus relative to CEO bonus increased by more than 20% in the year of IFRS adoption
Point de mire : Aller mieux à moindres coûts? L'optimisation des ressources dans les soins de santé au Canada by Amin Mawani( file )
1 edition published in 2011 in French and held by 0 libraries worldwide
Report on the Schulich School of Business corporate risk managers' roundtable on pandemic preparedness by Amin Mawani( file )
1 edition published in 2009 in English and held by 0 libraries worldwide
Issue in Focus : Can We Get Better for Less: Value for Money in Canadian Health Care by Amin Mawani( file )
1 edition published in 2011 in English and held by 0 libraries worldwide
Aller mieux à moindres coûts? : l'optimisation des ressources dans les soins de santé au Canada by Amin Mawani( file )
2 editions published in 2011 in French and held by 0 libraries worldwide
Can we get better for less? : value for money in Canadian health care by Amin Mawani( file )
2 editions published in 2011 in English and held by 0 libraries worldwide
"Over the past decade, Canadian health care expenditures have grown at a rate significantly higher than that of the growth in the economy and the growth in combined federal-provincial tax revenues. The Parliamentary Budget Officer has raised concern about the sustainability of projected health care expenditures in terms of both cash flow and as a percentage of GDP ... This paper aims to present a rationale for re-emphasizing the concept of value-for-money in one of the segments of the Canadian health care system - hospitals."
 
Languages
English (7)
French (3)
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