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Keywords: stock options
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Journal Articles
The Accounting Review (2022) 97 (4): 27–50.
Published: 01 July 2022
... of Accountancy, Singapore. Editor's note: Accepted by Rodrigo S. Verdi, under the Senior Editorship of Mary E. Barth. 1 5 2018 1 9 2021 2022 executive compensation contract design equity incentives risk-taking incentives stock options derivatives hedging natural experiment...
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...
Journal Articles
The Accounting Review (2015) 90 (4): 1265–1306.
Published: 01 July 2015
... of camouflage to minimize the impact of these reforms on their wealth. We examine one component of CEO pay, namely, the use of performance-vested stock option (PVSO) plans, and find that firms with powerful CEOs attach less challenging targets in the initial PVSOs granted to their CEOs. Such firms also appear...