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Backdating of stock options [[electronic resource] /] / Bernard T. Weinstein, editor
| Backdating of stock options [[electronic resource] /] / Bernard T. Weinstein, editor |
| Pubbl/distr/stampa | New York, : Nova Science Publishers, c2010 |
| Descrizione fisica | 1 online resource (108 p.) |
| Disciplina | 364.16/8 |
| Altri autori (Persone) | WeinsteinBernard T |
| Collana | Business economics in a rapidly-changing world series |
| Soggetto topico |
Securities fraud - United States
Stock options - United States |
| Soggetto genere / forma | Electronic books. |
| ISBN | 1-61324-210-7 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910461224403321 |
| New York, : Nova Science Publishers, c2010 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Backdating of stock options [[electronic resource] /] / Bernard T. Weinstein, editor
| Backdating of stock options [[electronic resource] /] / Bernard T. Weinstein, editor |
| Pubbl/distr/stampa | New York, : Nova Science Publishers, c2010 |
| Descrizione fisica | 1 online resource (108 p.) |
| Disciplina | 364.16/8 |
| Altri autori (Persone) | WeinsteinBernard T |
| Collana | Business economics in a rapidly-changing world series |
| Soggetto topico |
Securities fraud - United States
Stock options - United States |
| ISBN | 1-61324-210-7 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910789421903321 |
| New York, : Nova Science Publishers, c2010 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Backdating of stock options [[electronic resource] /] / Bernard T. Weinstein, editor
| Backdating of stock options [[electronic resource] /] / Bernard T. Weinstein, editor |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | New York, : Nova Science Publishers, c2010 |
| Descrizione fisica | 1 online resource (108 p.) |
| Disciplina | 364.16/8 |
| Altri autori (Persone) | WeinsteinBernard T |
| Collana | Business economics in a rapidly-changing world series |
| Soggetto topico |
Securities fraud - United States
Stock options - United States |
| ISBN | 1-61324-210-7 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Intro -- BACKDATING OF STOCK OPTIONS -- BACKDATING OF STOCK OPTIONS -- CONTENTS -- PREFACE -- Chapter 1 STOCK OPTIONS: THE BACKDATING ISSUES -- SUMMARY -- INTRODUCTION -- ILLUSTRATION OF UNDISCLOSED BACKDATING -- TYPES OF STOCK OPTIONS -- Nonqualified Stock Options -- Qualified Stock Options -- GROWTH OF STOCK OPTIONS IN THE 1990S -- The Omnibus Budget Reconciliation Act of 1993 -- Higher Marginal Individual Income Tax Rates -- Excessive Remuneration"- Section 162(m) -- The Stock Market Boom of the 1990s -- Cost Accounting Rules for Certain Stock Options -- THE EXTENT OF TIMING MANIPULATION OF OPTIONS -- THE POTENTIAL COSTS OF BACKDATING -- Costs to Shareholders -- Costs from Earnings Hits -- Costs of Reduced Executive Performance -- Costs from Delistings -- Costs from the Actions of Bondholders -- Costs of Additional Taxes -- Costs of Probes, Fines, and Lawsuits -- Employees -- Bondholders -- Taxpayers -- KEY LEGISLATIVE AND REGULATORY DEVELOPMENTS -- Sarbanes-Oxley Act: Stock Option Disclosure Reforms -- SEC's 2003 Requirement of Approval of Compensation Plans -- American Jobs Creation Act of 2004 (Section 409A) -- FASB Rule for Expensing Stock Options -- SEC's 2006 Executive Compensation Disclosure Rules -- GATEKEEPERS -- Corporate Boards and Compensation Committees -- Utside Auditors -- Securities and Exchange Commission -- Late Filings -- The Question of the SEC's Alertness to Misconduct -- POTENTIAL POLICY OPTIONS -- Improve Enforcement of Timely Filing of Option Awards -- Require Same Day Filing of Option Grants -- Require Scheduling of Grants of Executive Stock Options -- Ban Equity-based Pay for Top Attorneys and Board Members -- Increase Shareholder Roles in the Election of Board Members -- Eliminate the Cap on Deduction for Executive Pay -- APPENDIX A. OTHER FORMS OF TIMING MANIPULATION -- APPENDIX B. QUALIFIED STOCK OPTIONS.
Incentive Stock Options -- Employee Stock Purchase Plans -- APPENDIX C. LITERATURE ABOUT BACKDATING -- Academic Studies -- Erik Lie -- Heron and Lie (article) -- Heron and Lie (working paper) -- Narayanan and Seyhum -- Narayanan, Schipani, and Seyhun -- Bebchuk, Grinstein, and Peyer (Lucky CEOs) -- Bebchuk, Grinstein, and Peyer (Lucky Directors) -- Bernile, Jarrell, and Mulcahey -- Wall Street Journal Articles -- APPENDIX D. LITERATURE ABOUT OTHER TYPES OF TIMING MANIPULATION -- Yermack (Spring-Loading) -- Chauvin and Shenoy (Manipulation of Information Flow) -- Aboody and Kasznik (Manipulation of Information Flow) -- Callaghan, Saly, and Subramaniam (Timing of Repricing) -- End Notes -- Chapter 2 OPTIONS BACKDATING: THE ENFORCEMENT PERSPECTIVE -- End Notes -- Chapter 3 STOCK OPTIONS BACKDATING HEARING-COX TESTIMONY -- Chapter 4 STOCK OPTIONS BACKDATING HEARING- LIE TESTIMONY -- BACKGROUND ON STOCK OPTIONS AND STOCK OPTION GRANTS -- RESEARCH ON OPTION GRANT TIMING -- IS OPTION GRANT TIMING ILLEGAL? -- CONCLUSION -- Chapter 5 STOCK OPTIONS BACKDATING HEARING- OLSON TESTIMONY -- I. STOCK OPTION GRANTING PRACTICES HAVE RAISED CONCERNS ABOUT COMPANIES' ACCOUNTING FOR AND DISCLOSURE OF COMPENSATION COSTS -- A. Employee Stock Options Can Be a Useful Tool, but Concerns Have Arisen Whether Companies Have Properly Disclosed Their True Costs -- B. Changes in Regulatory Requirements Appear to Have Reduced the Incidence of Suspiciously-timed Option Grants -- II. THE PCAOB HAS ALERTED AUDITORS TO USE JUDGMENT IN CONSIDERING ISSUES RELATING TO STOCK OPTION GRANTING PRACTICES IN THEIR AUDITS -- End Notes -- Chapter 6 STOCK OPTIONS BACKDATING HEARING-READ TESTIMONY -- Chapter 7 STOCK OPTIONS BACKDATING HEARING-SCHACT TESTIMONY -- INTRODUCTION -- THE CFA CENTRE PERSPECTIVE: OPTIONS BACKDATING -- ACCOUNTING AND AUDITING PRACTICE - WHAT HAPPENED?. LINGERING CONCERNS -- CONCLUSION -- INDEX -- Blank Page. |
| Record Nr. | UNINA-9910824187603321 |
| New York, : Nova Science Publishers, c2010 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Corruption in international business [[electronic resource] ] : the challenge of cultural and legal diversity / / Sharon Eicher
| Corruption in international business [[electronic resource] ] : the challenge of cultural and legal diversity / / Sharon Eicher |
| Autore | Eicher Sharon |
| Pubbl/distr/stampa | Farnham, England ; ; Burlington, VT, : Gower, c2009 |
| Descrizione fisica | 1 online resource (262 p.) |
| Disciplina |
174.4
364.16/8 |
| Collana | Corporate social responsibility series |
| Soggetto topico |
International business enterprises - Corrupt practices
Business enterprises, Foreign - Corrupt practices Corruption |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-317-15922-5
1-317-15921-7 1-281-96898-6 9786611968984 0-7546-9448-8 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover; Contents; List of Figures; List of Tables; Preface; Contributors; 1 Introduction: What Corruption is and Why it Matters; 2 Government for Hire; 3 When Shareholders Lose (or Win) through Corruption; 4 The Good and Evil Faces of Foreign Investment; 5 Quantifying the Immeasurable; 6 Critiquing the Indicators of Corruption and Governance; 7 Corruption in Chinese Sports Culture; 8 Exploring Corruption in the Petroleum Sector; 9 Risk Management - Playing By the Rules; 10 Changing the Rules: How the Transition Economy of Kyrgyzstan is Reforming Public Corruption
11 An Institutional Approach to Understanding Corruption in BRIC Countries12 Private-Sector Incentives for Fighting International Corruption; 13 Conclusion; Appendix I; Appendix II; Bibliography; Index |
| Record Nr. | UNINA-9910454122503321 |
Eicher Sharon
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| Farnham, England ; ; Burlington, VT, : Gower, c2009 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Corruption in international business [[electronic resource] ] : the challenge of cultural and legal diversity / / Sharon Eicher
| Corruption in international business [[electronic resource] ] : the challenge of cultural and legal diversity / / Sharon Eicher |
| Autore | Eicher Sharon |
| Pubbl/distr/stampa | Farnham, England ; ; Burlington, VT, : Gower, c2009 |
| Descrizione fisica | 1 online resource (262 p.) |
| Disciplina |
174.4
364.16/8 |
| Collana | Corporate social responsibility series |
| Soggetto topico |
International business enterprises - Corrupt practices
Business enterprises, Foreign - Corrupt practices Corruption |
| ISBN |
1-315-57437-3
1-317-15922-5 1-317-15921-7 1-281-96898-6 9786611968984 0-7546-9448-8 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover; Contents; List of Figures; List of Tables; Preface; Contributors; 1 Introduction: What Corruption is and Why it Matters; 2 Government for Hire; 3 When Shareholders Lose (or Win) through Corruption; 4 The Good and Evil Faces of Foreign Investment; 5 Quantifying the Immeasurable; 6 Critiquing the Indicators of Corruption and Governance; 7 Corruption in Chinese Sports Culture; 8 Exploring Corruption in the Petroleum Sector; 9 Risk Management - Playing By the Rules; 10 Changing the Rules: How the Transition Economy of Kyrgyzstan is Reforming Public Corruption
11 An Institutional Approach to Understanding Corruption in BRIC Countries12 Private-Sector Incentives for Fighting International Corruption; 13 Conclusion; Appendix I; Appendix II; Bibliography; Index |
| Record Nr. | UNINA-9910782532003321 |
|
Eicher Sharon
|
||
| Farnham, England ; ; Burlington, VT, : Gower, c2009 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Corruption in international business : the challenge of cultural and legal diversity / / Sharon Eicher
| Corruption in international business : the challenge of cultural and legal diversity / / Sharon Eicher |
| Autore | Eicher Sharon |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Farnham, England ; ; Burlington, VT, : Gower, c2009 |
| Descrizione fisica | 1 online resource (262 p.) |
| Disciplina |
174.4
364.16/8 |
| Collana | Corporate social responsibility series |
| Soggetto topico |
International business enterprises - Corrupt practices
Business enterprises, Foreign - Corrupt practices Corruption |
| ISBN |
1-315-57437-3
1-317-15922-5 1-317-15921-7 1-281-96898-6 9786611968984 0-7546-9448-8 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover; Contents; List of Figures; List of Tables; Preface; Contributors; 1 Introduction: What Corruption is and Why it Matters; 2 Government for Hire; 3 When Shareholders Lose (or Win) through Corruption; 4 The Good and Evil Faces of Foreign Investment; 5 Quantifying the Immeasurable; 6 Critiquing the Indicators of Corruption and Governance; 7 Corruption in Chinese Sports Culture; 8 Exploring Corruption in the Petroleum Sector; 9 Risk Management - Playing By the Rules; 10 Changing the Rules: How the Transition Economy of Kyrgyzstan is Reforming Public Corruption
11 An Institutional Approach to Understanding Corruption in BRIC Countries12 Private-Sector Incentives for Fighting International Corruption; 13 Conclusion; Appendix I; Appendix II; Bibliography; Index |
| Record Nr. | UNINA-9910822886003321 |
|
Eicher Sharon
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| Farnham, England ; ; Burlington, VT, : Gower, c2009 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Cyber attacks, counterattacks, and espionage / / Daniel E. Harmon
| Cyber attacks, counterattacks, and espionage / / Daniel E. Harmon |
| Autore | Harmon Daniel E. |
| Edizione | [First edition.] |
| Pubbl/distr/stampa | New York : , : Rosen Publishing, , 2017 |
| Descrizione fisica | 1 online resource (64 pages) : color illustrations |
| Disciplina | 364.16/8 |
| Collana | Cryptography : code making and code breaking |
| Soggetto topico |
Cyberterrorism
Computer crimes Espionage |
| ISBN | 1-5081-7317-6 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Introduction -- A new variation of cryptography -- Attackers have the advantage -- What do cyber criminals want? -- The nations respond. |
| Record Nr. | UNINA-9910158647903321 |
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Harmon Daniel E.
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| New York : , : Rosen Publishing, , 2017 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Cyber Crime
| Cyber Crime |
| Autore | Grant-Adamson Andrew |
| Pubbl/distr/stampa | [Place of publication not identified], : Mason Crest Publishers, 2003 |
| Disciplina | 364.16/8 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | The community of cyberspace -- The hackers -- The threat inside -- Business under attack -- Virus attack -- Law enforcement and security. |
| Record Nr. | UNISA-996208307803316 |
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Grant-Adamson Andrew
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| [Place of publication not identified], : Mason Crest Publishers, 2003 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. di Salerno | ||
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Cyber Crime
| Cyber Crime |
| Autore | Grant-Adamson Andrew |
| Pubbl/distr/stampa | [Place of publication not identified], : Mason Crest Publishers, 2003 |
| Disciplina | 364.16/8 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | The community of cyberspace -- The hackers -- The threat inside -- Business under attack -- Virus attack -- Law enforcement and security. |
| Record Nr. | UNINA-9910170996903321 |
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Grant-Adamson Andrew
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| [Place of publication not identified], : Mason Crest Publishers, 2003 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Cyber criminology : exploring Internet crimes and criminal behavior / / edited by K. Jaishankar
| Cyber criminology : exploring Internet crimes and criminal behavior / / edited by K. Jaishankar |
| Pubbl/distr/stampa | Boca Raton, Fla. : , : CRC Press, , 2011 |
| Descrizione fisica | 1 online resource (452 p.) |
| Disciplina | 364.16/8 |
| Altri autori (Persone) | JaishankarK |
| Soggetto topico |
Computer crimes
Deviant behavior Criminology |
| Soggetto genere / forma | Electronic books. |
| ISBN |
0-429-24638-2
1-4398-2950-0 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | section 1. Deviance and criminal subculture in cyberspace -- section 2. Perpetrators' perspectives and offender use of the internet -- section 3. Digital piracy -- section 4. Cyber victimization -- section 5. Legal and policy issues of cyber crimes. |
| Record Nr. | UNINA-9910460204103321 |
| Boca Raton, Fla. : , : CRC Press, , 2011 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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