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Keywords: option backdating
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Journal Articles
The Accounting Review (2013) 88 (1): 75–105.
Published: 01 January 2013
...Jap Efendi; Rebecca Files; Bo Ouyang; Edward P. Swanson ABSTRACT: We find that the likelihood of forced turnover in the CEO and CFO positions is significantly higher for firms in the aftermath of option backdating than in propensity-score matched control firms. Forced turnover occurs in about 36...