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Keywords: accounting practices
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Journal Articles
Journal:
The Accounting Review
The Accounting Review (2021) 96 (1): 431–464.
Published: 01 January 2021
...Patricia M. Dechow; Samuel T. Tan ABSTRACT We hypothesize that one way accounting practices spread is through law firm connections. We investigate this prediction by examining companies that avoided reporting compensation expense by engaging in stock option backdating. We hypothesize...
Journal Articles
Journal:
The Accounting Review
The Accounting Review (2014) 89 (5): 1609–1644.
Published: 01 September 2014
... 2014 accounting practices compensation governance transparency investment financing selection influence activism board composition Warren Buffett is the Chairman and CEO of Berkshire Hathaway...