Spyridon Gkikopoulos

Spyridon Gkikopoulos
The University of Manchester · Division of Accounting and Finance

Master of Science

About

4
Publications
46
Reads
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Citations
Introduction
I am a Ph.D candidate in Accounting and Finance at Alliance Manchester Business School, The University of Manchester. My research lies broadly in empirical accounting research and has been centred on two areas. First, I am interested in exploring the economic consequences of corporate taxation for corporations. Second, I have an interest on the determinants and consequences of firms’ tax planning strategies.
Additional affiliations
November 2017 - July 2019
Ernst & Young
Position
  • Senior Analyst
Education
September 2018 - January 2019
Corporate Finance Institute
Field of study
  • Corporate Finance
September 2016 - September 2017
Athens University of Economics and Business
Field of study
  • Accounting and Finance
September 2011 - September 2015
Athens University of Economics and Business
Field of study
  • Accounting and Finance

Publications

Publications (4)
Article
CEOs with substantial short-term equity incentives behave myopically out of concerns for the stock price. We argue that corporate tax avoidance, given its positive impact on stock prices, is one potential target for managerial myopia. We show that, ceteris paribus, CEO short-term equity incentives are associated with declines in cash effective tax...
Article
This study examines corporate risk-taking decisions in response to corporate taxable income shifts in the United States. I exploit bonus depreciation, a tax policy implemented in 2001 that induced industry-specific variation in accelerated depreciation schedules, to implement a Difference-in-Differences framework. The findings show that the average...
Preprint
We examine the relation between corporate tax planning and firm-level productivity. Using a sample of U.S.-listed firms from 1994 to 2017, we show that, ceteris paribus, lower effective tax rates lead to higher production efficiency. Consistent with the "funding gap" of innovative investments due to debt market frictions, the results indicate that...
Article
We examine the relation between corporate tax planning and firm-level productivity. Using a sample of U.S.-listed firms from 1994 to 2017, we show that, ceteris paribus, lower effective tax rates lead to higher production efficiency. Consistent with the "funding gap" of innovative investments due to debt market frictions, the results indicate that...

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