How do accounting practices spread? An examination of law firm networks and stock option backdating
We hypothesize that one way 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 were de...
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| Main Authors: | , |
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| Format: | text |
| Language: | English |
| Published: |
Institutional Knowledge at Singapore Management University
2021
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| Subjects: | |
| Online Access: | https://ink.library.smu.edu.sg/soa_research/1922 https://ink.library.smu.edu.sg/context/soa_research/article/2949/viewcontent/AccountingPracticesSpread_av.pdf |
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| Institution: | Singapore Management University |
| Language: | English |