Info
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 | ||
| ||
Insider trading and stock option grants : an examination of corporate integrity in the COVID-19 pandemic : hearing before the Subcommittee on Investor Protection, Entrepreneurship, and Capital Markets of the Committee on Financial Services, U.S. House of Representatives, One Hundred Sixteenth Congress, second session, September 17, 2020
| Insider trading and stock option grants : an examination of corporate integrity in the COVID-19 pandemic : hearing before the Subcommittee on Investor Protection, Entrepreneurship, and Capital Markets of the Committee on Financial Services, U.S. House of Representatives, One Hundred Sixteenth Congress, second session, September 17, 2020 |
| Pubbl/distr/stampa | Washington : , : U.S. Government Publishing Office, , 2021 |
| Descrizione fisica | 1 online resource (v, 99 pages) : illustrations |
| Soggetto topico |
Insider trading in securities - United States
Stock options - United States COVID-19 (Disease) - United States |
| Soggetto genere / forma | Legislative hearings. |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Altri titoli varianti | Insider trading and stock option grants |
| Record Nr. | UNINA-9910715951703321 |
| Washington : , : U.S. Government Publishing Office, , 2021 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Options Trading [[electronic resource] /] / Logue, Ann
| Options Trading [[electronic resource] /] / Logue, Ann |
| Autore | Logue Ann |
| Edizione | [1st edition] |
| Pubbl/distr/stampa | Alpha, , 2016 |
| Descrizione fisica | 1 online resource (320 pages) |
| Soggetto topico |
Stock options - United States
Investments - United States Options (Finance) - United States |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910702858903321 |
Logue Ann
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| Alpha, , 2016 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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