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Title:Essays on Stock Options Expensing and Stock Options Backdating
Author(s):Koh, Wei Chern
Doctoral Committee Chair(s):Sougiannis, Theodore
Department / Program:Accountancy
Discipline:Accountancy
Degree Granting Institution:University of Illinois at Urbana-Champaign
Degree:Ph.D.
Genre:Dissertation
Subject(s):Business Administration, Accounting
Abstract: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.).
Issue Date:2008
Type:Text
Language:English
Description:180 p.
Thesis (Ph.D.)--University of Illinois at Urbana-Champaign, 2008.
URI:http://hdl.handle.net/2142/87165
Other Identifier(s):(MiAaPQ)AAI3347408
Date Available in IDEALS:2015-09-28
Date Deposited:2008


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