1-1 of 1
Keywords: backdating
Follow your search
Access your saved searches in your account

Would you like to receive an alert when new items match your search?
Close Modal
Sort by
Journal Articles
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...