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E-book

Title Backdating of stock options / Bernard T. Weinstein, editor
Published New York : Nova Science Publishers, Inc., [2010]

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Description 1 online resource
Series Business economics in a rapidly-changing world series
Business economics in a rapidly-changing world series.
Contents BACKDATING OF STOCK OPTIONS; CONTENTS; PREFACE; 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 HitsCosts 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 CommissionLate 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 BACKDATINGAcademic 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
OPTIONS BACKDATING: THE ENFORCEMENT PERSPECTIVE End Notes; STOCK OPTIONS BACKDATING HEARING-COX TESTIMONY; 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; STOCK OPTIONS BACKDATINGHEARING- 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
Bibliography Includes bibliographical references and index
Notes English
Description based on print version record and CIP data provided by publisher
Subject Securities fraud -- United States
Stock options -- United States
TRUE CRIME -- White Collar Crime.
Securities fraud
Stock options
United States
Form Electronic book
Author Weinstein, Bernard T
LC no. 2020687701
ISBN 9781607419846
160741984X
1613242107
9781613242100