University of Illinois Urbana-Champaign

Essays on Stock Options Expensing and Stock Options Backdating

Koh, Wei Chern

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https://hdl.handle.net/2142/87165

Description

Title
Essays on Stock Options Expensing and Stock Options Backdating
Author(s)
Koh, Wei Chern
Issue Date
2008
Doctoral Committee Chair(s)
Sougiannis, Theodore
Department of Study
Accountancy
Discipline
Accountancy
Degree Granting Institution
University of Illinois at Urbana-Champaign
Degree Name
Ph.D.
Degree Level
Dissertation
Keyword(s)
Business Administration, Accounting
Language
eng
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.)."
Graduation Semester
2008
Type of Resource
text
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http://hdl.handle.net/2142/87165

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