2026-09-21T05:56:38Z https://www.ideals.illinois.edu/oai-pmh

oai:www.ideals.illinois.edu:2142/87165 2023-07-11 col_2142_5131 col_2142_16440 com_2142_5130 com_2142_16439 com_2142_9216

Sougiannis, Theodore Koh, Wei Chern 2015-09-28T15:39:24Z 2015-09-28T15:39:24Z 10000-01-01 2008 2008 "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.)." Made available in DSpace on 2015-09-28T15:39:24Z (GMT). No. of bitstreams: 2 license.txt: 4848 bytes, checksum: 96035ab3f5e1c23cc7138a224ce498bd (MD5) 3347408.pdf: 2414097 bytes, checksum: d90b6f489a45234f7d67eaa713f3cab1 (MD5) Previous issue date: 2008 Embargo set by: Seth Robbins for item 88446 Lift date: Forever Reason: Restricted to the U of I community idenfinitely during batch ingest of legacy ETDs Restricted to the U of I community idenfinitely during batch ingest of legacy ETDs U of I Only 180 p. Thesis (Ph.D.)--University of Illinois at Urbana-Champaign, 2008. http://hdl.handle.net/2142/87165 (MiAaPQ)AAI3347408 eng Business Administration, Accounting Essays on Stock Options Expensing and Stock Options Backdating text Accountancy Accountancy University of Illinois at Urbana-Champaign Dissertation Ph.D.