Info
- Utilizzare la checkbox di selezione a fianco di ciascun documento per attivare le funzionalità di stampa, invio email, download nei formati disponibili del (i) record.
"Wrong numbers" and stock tips on your answering machine [[electronic resource] /] / U.S. Securities and Exchange Commission
| "Wrong numbers" and stock tips on your answering machine [[electronic resource] /] / U.S. Securities and Exchange Commission |
| Edizione | [[2006 ed.]] |
| Pubbl/distr/stampa | [Washington, D.C.] : , : U.S. Securities and Exchange Commission, , [2006] |
| Descrizione fisica | 1 electronic text : HTML file |
| Soggetto topico |
Securities fraud - United States
Consumer protection - United States |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910698993403321 |
| [Washington, D.C.] : , : U.S. Securities and Exchange Commission, , [2006] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
An Act to Protect Investors by Improving the Accuracy and Reliability of Corporate Disclosures Made Pursuant to the Securities Laws, and for Other Purposes
| An Act to Protect Investors by Improving the Accuracy and Reliability of Corporate Disclosures Made Pursuant to the Securities Laws, and for Other Purposes |
| Pubbl/distr/stampa | [Washington, D.C.] : , : [United States Government Printing Office], , [2002] |
| Descrizione fisica | 1 online resource (66 unnumbered pages) |
| Soggetto topico |
Corporate governance - Law and legislation - United States
Directors of corporations - Legal status, laws, etc - United States Securities fraud - United States Criminal liability - United States Disclosure in accounting - United States Corporations - Accounting - Corrupt practices - United States Auditing, Internal - Law and legislation - United States |
| Soggetto genere / forma | Statutes and codes. |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910713573803321 |
| [Washington, D.C.] : , : [United States Government Printing Office], , [2002] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
An Act to Reform Federal Securities Litigation, and for Other Purposes
| An Act to Reform Federal Securities Litigation, and for Other Purposes |
| Pubbl/distr/stampa | [Washington, D.C.] : , : [U.S. Government Printing Office], , [1995] |
| Descrizione fisica | 1online resource (29 unnumbered pages) |
| Soggetto topico |
Securities - United States
Securities fraud - United States Actions and defenses - United States Class actions (Civil procedure) - United States |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910704857403321 |
| [Washington, D.C.] : , : [U.S. Government Printing Office], , [1995] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Avoiding internet investment scams [[electronic resource] ] : tips for investors
| Avoiding internet investment scams [[electronic resource] ] : tips for investors |
| Pubbl/distr/stampa | [Washington, D.C.] : , : Securities and Exchange Commission, Office of Investor Education and Assistance, , [2000] |
| Soggetto topico |
Internet - United States
Securities fraud - United States |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Altri titoli varianti | Avoiding internet investment scams |
| Record Nr. | UNINA-9910691099503321 |
| [Washington, D.C.] : , : Securities and Exchange Commission, Office of Investor Education and Assistance, , [2000] | ||
| 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 |
| 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 | ||
| ||
The Corporate and Criminal Fraud Accountability Act of 2002 : report together with additional views (including cost estimate of the Congressional Budget Office) (to accompany S. 2010)
| The Corporate and Criminal Fraud Accountability Act of 2002 : report together with additional views (including cost estimate of the Congressional Budget Office) (to accompany S. 2010) |
| Pubbl/distr/stampa | [Washington, D.C.] : , : [U.S. G.P.O.], , [2002] |
| Descrizione fisica | 1 online resource (38 pages) |
| Collana | Report / 107th Congress, 2d session, Senate |
| Soggetto topico |
Corporations - Corrupt practices - United States
Securities fraud - United States Criminal liability - United States Corporations - Corrupt practices Corruption Criminal liability Securities fraud |
| Soggetto genere / forma | Legislative materials. |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Altri titoli varianti | Corporate and Criminal Fraud Accountability Act of 2002 |
| Record Nr. | UNINA-9910713454203321 |
| [Washington, D.C.] : , : [U.S. G.P.O.], , [2002] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Evaluating S. 1551 [[electronic resource] ] : the Liability for Aiding and Abetting Securities Violations Act of 2009 : hearing before the Subcommittee on Crime and Drugs of the Committee on the Judiciary, United States Senate, One Hundred Eleventh Congress, first session, September 17, 2009
| Evaluating S. 1551 [[electronic resource] ] : the Liability for Aiding and Abetting Securities Violations Act of 2009 : hearing before the Subcommittee on Crime and Drugs of the Committee on the Judiciary, United States Senate, One Hundred Eleventh Congress, first session, September 17, 2009 |
| Pubbl/distr/stampa | Washington : , : U.S. G.P.O, , 2010 |
| Descrizione fisica | 1 online resource (iv, 391 pages) : illustrations |
| Collana | S. hrg. |
| Soggetto topico |
Securities fraud - United States
Accomplices - United States Liability (Law) - United States Actions and defenses - United States |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Altri titoli varianti | Evaluating S. 1551 |
| Record Nr. | UNINA-9910697179503321 |
| Washington : , : U.S. G.P.O, , 2010 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Financial services regulators [[electronic resource] ] : better information sharing could reduce fraud : statement of Richard J. Hillman, Director, Financial Markets and Community Investment, before the Subcommittee on Oversight and Investigations and the Subcommittee on Financial Institutions and Consumer Credit, Committee on Financial Services, House of Representatives / / United States General Accounting Office
| Financial services regulators [[electronic resource] ] : better information sharing could reduce fraud : statement of Richard J. Hillman, Director, Financial Markets and Community Investment, before the Subcommittee on Oversight and Investigations and the Subcommittee on Financial Institutions and Consumer Credit, Committee on Financial Services, House of Representatives / / United States General Accounting Office |
| Autore | Hillman Richard J |
| Pubbl/distr/stampa | [Washington, D.C.] : , : The Office, , [2001] |
| Collana | Testimony |
| Soggetto topico |
Securities fraud - United States
Securities industry - United States |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Altri titoli varianti | Financial services regulators |
| Record Nr. | UNINA-9910691233403321 |
Hillman Richard J
|
||
| [Washington, D.C.] : , : The Office, , [2001] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
