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University of Illinois at Urbana-Champaign
Essays on Stock Options Expensing and Stock Options Backdating
Abstract
dc:description"Study 3 examines changes in options backdating behavior to two accounting events during the post-Sarbanes Oxley Act (""SOX"") period. During this time, the FASB added stock options expensing to its agenda (""event 1"") and eventually issued the options expensing accounting standard and implemented it (""event 2""). I find a statistically significant decrease in options backdating behavior toward both events. (Abstract shortened by UMI.)."
Degree
thesis:*- Name thesis:degree_name
- Ph.D.
- Level thesis:degree_level
- Dissertation
- Discipline thesis:degree_discipline
- Accountancy
- Grantor
- University of Illinois at Urbana-Champaign
- Year dc:date
- 2015
Author and committee
dc:creator, dc:contributor.*- Author dc:creator
-
- Koh, Wei Chern
- Contributors dc:contributor
-
- Sougiannis, Theodore
Subjects
dc:subject × 1Rights
- Language dc:language
- eng
Identifiers
dc:identifier.*- Identifier
- (MiAaPQ)AAI3347408
- OAI identifier oai:identifier
- oai:www.ideals.illinois.edu:2142/87165