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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 × 1

Rights

Language dc:language
eng

Identifiers

dc:identifier.*
Identifier
(MiAaPQ)AAI3347408
OAI identifier oai:identifier
oai:www.ideals.illinois.edu:2142/87165

Chain of custody

source
Harvested from
University of Illinois - Urbana-Champaign
Base URL
www.ideals.illinois.edu/oai-pmh
Last updated
2026-07-22
Source record
OAI-PMH GetRecord
citation

Koh, Wei Chern. Essays on Stock Options Expensing and Stock Options Backdating. Dissertation thesis, University of Illinois at Urbana-Champaign, 2015. http://hdl.handle.net/2142/87165