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|a UAMI
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|a Backdating of stock options /
|c Bernard T. Weinstein, editor.
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|a New York :
|b Nova Science Publishers, Inc.,
|c [2010]
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|a 1 online resource.
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|a text
|b txt
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|a computer
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|a Business economics in a rapidly-changing world series
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|a Includes bibliographical references and index.
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|a Description based on print version record and CIP data provided by publisher.
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| 546 |
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|a English.
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|a BACKDATING OF STOCK OPTIONS; CONTENTS; PREFACE; STOCK OPTIONS: THE BACKDATING ISSUES ; SUMMARY; INTRODUCTION; ILLUSTRATION OF UNDISCLOSED BACKDATING; TYPES OF STOCK OPTIONS; Nonqualified Stock Options; Qualified Stock Options; GROWTH OF STOCK OPTIONS IN THE 1990S; The Omnibus Budget Reconciliation Act of 1993; Higher Marginal Individual Income Tax Rates; ""Excessive Remuneration""- Section 162(m); The Stock Market Boom of the 1990s; Cost Accounting Rules for Certain Stock Options; THE EXTENT OF TIMING MANIPULATION OF OPTIONS; THE POTENTIAL COSTS OF BACKDATING; Costs to Shareholders.
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|a Costs from Earnings HitsCosts of Reduced Executive Performance; Costs from Delistings; Costs from the Actions of Bondholders; Costs of Additional Taxes; Costs of Probes, Fines, and Lawsuits; Employees; Bondholders; Taxpayers; KEY LEGISLATIVE AND REGULATORY DEVELOPMENTS; Sarbanes-Oxley Act: Stock Option Disclosure Reforms; SEC's 2003 Requirement of Approval of Compensation Plans; American Jobs Creation Act of 2004 (Section 409A); FASB Rule for Expensing Stock Options; SEC's 2006 Executive Compensation Disclosure Rules; GATEKEEPERS; Corporate Boards and Compensation Committees; Utside Auditors.
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|a Securities and Exchange CommissionLate Filings; The Question of the SEC's Alertness to Misconduct; POTENTIAL POLICY OPTIONS; Improve Enforcement of Timely Filing of Option Awards; Require Same Day Filing of Option Grants; Require Scheduling of Grants of Executive Stock Options; Ban Equity-based Pay for Top Attorneys and Board Members; Increase Shareholder Roles in the Election of Board Members; Eliminate the Cap on Deduction for Executive Pay; APPENDIX A. OTHER FORMS OF TIMING MANIPULATION; APPENDIX B. QUALIFIED STOCK OPTIONS; Incentive Stock Options; Employee Stock Purchase Plans.
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|a APPENDIX C. LITERATURE ABOUT BACKDATINGAcademic Studies; Erik Lie; Heron and Lie (article); Heron and Lie (working paper); Narayanan and Seyhum; Narayanan, Schipani, and Seyhun; Bebchuk, Grinstein, and Peyer (Lucky CEOs); Bebchuk, Grinstein, and Peyer (Lucky Directors); Bernile, Jarrell, and Mulcahey; Wall Street Journal Articles; APPENDIX D. LITERATURE ABOUT OTHER TYPES OF TIMING MANIPULATION; Yermack (Spring-Loading); Chauvin and Shenoy (Manipulation of Information Flow); Aboody and Kasznik (Manipulation of Information Flow); Callaghan, Saly, and Subramaniam (Timing of Repricing); End Notes.
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|a OPTIONS BACKDATING: THE ENFORCEMENT PERSPECTIVE End Notes; STOCK OPTIONS BACKDATING HEARING-COX TESTIMONY; STOCK OPTIONS BACKDATING HEARING- LIE TESTIMONY; BACKGROUND ON STOCK OPTIONS AND STOCK OPTION GRANTS; RESEARCH ON OPTION GRANT TIMING; IS OPTION GRANT TIMING ILLEGAL?; CONCLUSION; STOCK OPTIONS BACKDATINGHEARING- OLSON TESTIMONY; I. STOCK OPTION GRANTING PRACTICES HAVE RAISED CONCERNS ABOUT COMPANIES' ACCOUNTING FOR AND DISCLOSURE OF COMPENSATION COSTS; A. Employee Stock Options Can Be a Useful Tool, but Concerns Have Arisen Whether Companies Have Properly Disclosed Their True Costs.
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|a eBooks on EBSCOhost
|b EBSCO eBook Subscription Academic Collection - Worldwide
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| 650 |
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|a Securities fraud
|z United States.
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| 650 |
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|a Stock options
|z United States.
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| 650 |
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|a Fraude boursière
|z États-Unis.
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| 650 |
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|a Options d'achat d'actions
|z États-Unis.
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| 650 |
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|a TRUE CRIME
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| 700 |
1 |
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|a Weinstein, Bernard T.
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|i Print version:
|t Backdating of stock options
|d New York : Nova Science Publishers, c2010.
|z 9781607419846 (softcover)
|w (DLC) 2009038411
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| 830 |
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0 |
|a Business economics in a rapidly-changing world series.
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