How do accounting practices spread? An examination of law firm networks and stock option backdating
We hypothesize that one way that accounting practices spread is through law firm connections. We investigate this prediction by examining companies that avoided reporting compensation expense by engaging in stock option backdating. We hypothesize that executives engaged in backdating because they we...
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| Main Authors: | , |
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| Format: | text |
| Language: | English |
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Institutional Knowledge at Singapore Management University
2017
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| Subjects: | |
| Online Access: | https://ink.library.smu.edu.sg/soa_research/1724 https://ink.library.smu.edu.sg/context/soa_research/article/2751/viewcontent/SSRN_id2688434.pdf |
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| Institution: | Singapore Management University |
| Language: | English |