| dc.contributor.advisor | Callaghan, Sandra | |
| dc.contributor.author | Peppler, Noah | |
| dc.date | 2016-05-19 | |
| dc.date.accessioned | 2016-09-14T15:32:37Z | |
| dc.date.available | 2016-09-14T15:32:37Z | |
| dc.date.issued | 2016 | |
| dc.identifier.uri | https://repository.tcu.edu/handle/116099117/11413 | |
| dc.description.abstract | I examine executive compensation level and structure changes for health insurance companies following the enactment of Internal Revenue Code section 162(m)(6) which reduces the deductibility of executive compensation for health insurers. I gathered executive compensation data from a sample of ten publicly traded, large, health insurance companies from 2009 through 2014. My data suggests that health insurers are willing to pay higher taxes instead of lowering executive compensation levels and risk losing high level executive talent and leadership. My study suggests that section 162(m)(6) is ineffective in lowering executive compensation levels for health insurers. | |
| dc.title | The Effects of the Affordable Care Act on Health Insurance Executive Compensation Packages | |
| etd.degree.department | Accounting | |
| local.college | Neeley School of Business | |
| local.college | John V. Roach Honors College | |
| local.department | Accounting | |
