Ceo Stock Option Awards And Corporate Voluntary Disclosures

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CEO Stock Option Awards and the Timing of Corporate Voluntary Disclosures

Author : David Aboody
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (129 download)

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Book Synopsis CEO Stock Option Awards and the Timing of Corporate Voluntary Disclosures by : David Aboody

Download or read book CEO Stock Option Awards and the Timing of Corporate Voluntary Disclosures written by David Aboody and published by . This book was released on 2001 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: We investigate whether CEOs manage the timing of their voluntary disclosures around scheduled stock option awards. Because stock options generally are awarded with a fixed exercise price equal to the stock price on the award date, we conjecture that CEOs manage investors' expectations around award dates by delaying good news and rushing forward bad news. For a sample of 2,039 CEO option awards by 572 firms with fixed award schedules, we document changes in share prices and analyst earnings forecasts around award dates that are consistent with our conjecture. We also provide more direct evidence based on management earnings forecasts issued prior to award dates. Because our sample comprises scheduled awards, our findings cannot be attributed to opportunistic timing of the award. Overall, our findings provide evidence that CEOs of firms with scheduled awards make opportunistic voluntary disclosures that maximize their stock option compensation. Our study contributes to the literature on executive compensation by providing evidence consistent with CEOs managing investors' expectations around option award dates. Our study also is relevant to the literature on corporate voluntary disclosure, in that we find that top executives have compensation-related incentives to delay good news and rush forward bad news.

CEO Stock Option Awards and Corporate Voluntary Disclosures

Author : David Aboody
Publisher :
ISBN 13 :
Total Pages : 42 pages
Book Rating : 4.:/5 (129 download)

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Book Synopsis CEO Stock Option Awards and Corporate Voluntary Disclosures by : David Aboody

Download or read book CEO Stock Option Awards and Corporate Voluntary Disclosures written by David Aboody and published by . This book was released on 2000 with total page 42 pages. Available in PDF, EPUB and Kindle. Book excerpt: We investigate whether CEOs manage the timing of their voluntary disclosures around stock option awards. We conjecture that CEOs manage investors' expectations around award dates by delaying good news and rushing forward bad news. For a sample of 2,039 CEO option awards by 572 firms with fixed award schedules, we document changes in share prices and analyst earnings forecasts around option awards that are consistent with our conjecture. We also provide more direct evidence based on management earnings forecasts issued prior to award dates. Our findings suggest that CEOs make opportunistic voluntary disclosure decisions that maximize their stock option compensation.

The Handbook of the Economics of Corporate Governance

Author : Benjamin Hermalin
Publisher : Elsevier
ISBN 13 : 0444635408
Total Pages : 762 pages
Book Rating : 4.4/5 (446 download)

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Book Synopsis The Handbook of the Economics of Corporate Governance by : Benjamin Hermalin

Download or read book The Handbook of the Economics of Corporate Governance written by Benjamin Hermalin and published by Elsevier. This book was released on 2017-09-18 with total page 762 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Handbook of the Economics of Corporate Governance, Volume One, covers all issues important to economists. It is organized around fundamental principles, whereas multidisciplinary books on corporate governance often concentrate on specific topics. Specific topics include Relevant Theory and Methods, Organizational Economic Models as They Pertain to Governance, Managerial Career Concerns, Assessment & Monitoring, and Signal Jamming, The Institutions and Practice of Governance, The Law and Economics of Governance, Takeovers, Buyouts, and the Market for Control, Executive Compensation, Dominant Shareholders, and more. Providing excellent overviews and summaries of extant research, this book presents advanced students in graduate programs with details and perspectives that other books overlook. - Concentrates on underlying principles that change little, even as the empirical literature moves on - Helps readers see corporate governance systems as interrelated or even intertwined external (country-level) and internal (firm-level) forces - Reviews the methodological tools of the field (theory and empirical), the most relevant models, and the field's substantive findings, all of which help point the way forward

Corporate Fraud Exposed

Author : H. Kent Baker
Publisher : Emerald Group Publishing
ISBN 13 : 1789734193
Total Pages : 323 pages
Book Rating : 4.7/5 (897 download)

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Book Synopsis Corporate Fraud Exposed by : H. Kent Baker

Download or read book Corporate Fraud Exposed written by H. Kent Baker and published by Emerald Group Publishing. This book was released on 2020-10-09 with total page 323 pages. Available in PDF, EPUB and Kindle. Book excerpt: Corporate Fraud Exposed uncovers the motivations and drivers of fraud including agency theory, executive compensation, and organizational culture. It delves into the consequences of fraud for various firm stakeholders, and its spillover effects on other corporations, the political environment, and financial market participants.

Corporate Governance Strengthening Latin American Corporate Governance The Role of Institutional Investors

Author : OECD
Publisher : OECD Publishing
ISBN 13 : 9264116052
Total Pages : 78 pages
Book Rating : 4.2/5 (641 download)

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Book Synopsis Corporate Governance Strengthening Latin American Corporate Governance The Role of Institutional Investors by : OECD

Download or read book Corporate Governance Strengthening Latin American Corporate Governance The Role of Institutional Investors written by OECD and published by OECD Publishing. This book was released on 2011-07-01 with total page 78 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report reflects long-term, in-depth discussion and debate by participants in the Latin American Roundtable on Corporate Governance.

Stock Options Backdating

Author : United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs
Publisher :
ISBN 13 :
Total Pages : 96 pages
Book Rating : 4.3/5 (91 download)

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Book Synopsis Stock Options Backdating by : United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs

Download or read book Stock Options Backdating written by United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs and published by . This book was released on 2009 with total page 96 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Employee Stock Option Compensation

Author : Florian Wolff
Publisher : Springer Science & Business Media
ISBN 13 : 3322818497
Total Pages : 263 pages
Book Rating : 4.3/5 (228 download)

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Book Synopsis Employee Stock Option Compensation by : Florian Wolff

Download or read book Employee Stock Option Compensation written by Florian Wolff and published by Springer Science & Business Media. This book was released on 2012-12-06 with total page 263 pages. Available in PDF, EPUB and Kindle. Book excerpt: Florian Wolff analyses how executives perceive their stock options and how their personal expectations and risk preferences affect the value they assign to them. He shows that stock options may be worth their money because people behave irrationally.

Corporate Fraud Exposed

Author : H. Kent Baker
Publisher : Emerald Group Publishing
ISBN 13 : 1789734177
Total Pages : 524 pages
Book Rating : 4.7/5 (897 download)

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Book Synopsis Corporate Fraud Exposed by : H. Kent Baker

Download or read book Corporate Fraud Exposed written by H. Kent Baker and published by Emerald Group Publishing. This book was released on 2020-10-09 with total page 524 pages. Available in PDF, EPUB and Kindle. Book excerpt: Corporate Fraud Exposed uncovers the motivations and drivers of fraud including agency theory, executive compensation, and organizational culture. It delves into the consequences of fraud for various firm stakeholders, and its spillover effects on other corporations, the political environment, and financial market participants.

Shareholder Activism Handbook

Author : Jay W. Eisenhofer
Publisher : Wolters Kluwer
ISBN 13 : 0735557004
Total Pages : 1458 pages
Book Rating : 4.7/5 (355 download)

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Book Synopsis Shareholder Activism Handbook by : Jay W. Eisenhofer

Download or read book Shareholder Activism Handbook written by Jay W. Eisenhofer and published by Wolters Kluwer. This book was released on 2005-01-01 with total page 1458 pages. Available in PDF, EPUB and Kindle. Book excerpt: Shareholder Activism Handbook is the single most comprehensive guide on all matters relating to enforcing shareholders' rights. As shareholder activism becomes a more integral part of investing, the law continues to respond accordingly. Legislators

Executive Compensation in Imperfect Financial Markets

Author : Jay Cullen
Publisher : Edward Elgar Publishing
ISBN 13 : 1782549293
Total Pages : 259 pages
Book Rating : 4.7/5 (825 download)

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Book Synopsis Executive Compensation in Imperfect Financial Markets by : Jay Cullen

Download or read book Executive Compensation in Imperfect Financial Markets written by Jay Cullen and published by Edward Elgar Publishing. This book was released on 2014-10-23 with total page 259 pages. Available in PDF, EPUB and Kindle. Book excerpt: This important book discusses the issue of executive compensation in Anglo-American financial markets following the financial crisis. The book begins by contextualizing the problem facing financial institutions in the US and the UK and argues that appr

Too Much Is Not Enough

Author : Robert W. Kolb
Publisher : Oxford University Press
ISBN 13 : 0199829594
Total Pages : 231 pages
Book Rating : 4.1/5 (998 download)

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Book Synopsis Too Much Is Not Enough by : Robert W. Kolb

Download or read book Too Much Is Not Enough written by Robert W. Kolb and published by Oxford University Press. This book was released on 2012-08-02 with total page 231 pages. Available in PDF, EPUB and Kindle. Book excerpt: The scholarly literature on executive compensation is vast. As such, this literature provides an unparalleled resource for studying the interaction between the setting of incentives (or the attempted setting of incentives) and the behavior that is actually adduced. From this literature, there are several reasons for believing that one can set incentives in executive compensation with a high rate of success in guiding CEO behavior, and one might expect CEO compensation to be a textbook example of the successful use of incentives. Also, as executive compensation has been studied intensively in the academic literature, we might also expect the success of incentive compensation to be well-documented. Historically, however, this has been very far from the case. In Too Much Is Not Enough, Robert W. Kolb studies the performance of incentives in executive compensation across many dimensions of CEO performance. The book begins with an overview of incentives and unintended consequences. Then it focuses on the theory of incentives as applied to compensation generally, and as applied to executive compensation particularly. Subsequent chapters explore different facets of executive compensation and assess the evidence on how well incentive compensation performs in each arena. The book concludes with a final chapter that provides an overall assessment of the value of incentives in guiding executive behavior. In it, Kolb argues that incentive compensation for executives is so problematic and so prone to error that the social value of giving huge incentive compensation packages is likely to be negative on balance. In focusing on incentives, the book provides a much sought-after resource, for while there are a number of books on executive compensation, none focuses specifically on incentives. Given the recent fervor over executive compensation, this unique but logical perspective will garner much interest. And while the literature being considered and evaluated is technical, the book is written in a non-mathematical way accessible to any college-educated reader.

Research Handbook on Executive Pay

Author : John S. Beasley
Publisher : Edward Elgar Publishing
ISBN 13 : 1781005109
Total Pages : 553 pages
Book Rating : 4.7/5 (81 download)

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Book Synopsis Research Handbook on Executive Pay by : John S. Beasley

Download or read book Research Handbook on Executive Pay written by John S. Beasley and published by Edward Elgar Publishing. This book was released on 2012-01-01 with total page 553 pages. Available in PDF, EPUB and Kindle. Book excerpt: Research on executive compensation has exploded in recent years, and this volume of specially commissioned essays brings the reader up-to-date on all of the latest developments in the field. Leading corporate governance scholars from a range of countries set out their views on four main areas of executive compensation: the history and theory of executive compensation, the structure of executive pay, corporate governance and executive compensation, and international perspectives on executive pay. The authors analyze the two dominant theoretical approaches – managerial power theory and optimal contracting theory – and examine their impact on executive pay levels and the practices of concentrated and dispersed share ownership in corporations. The effectiveness of government regulation of executive pay and international executive pay practices in Australia, the US, Europe, China, India and Japan are also discussed. A timely study of a controversial topic, the Handbook will be an essential resource for students, scholars and practitioners of law, finance, business and accounting.

Explaining Executive Pay

Author : Lukas Hengartner
Publisher : Springer Science & Business Media
ISBN 13 : 3835093916
Total Pages : 224 pages
Book Rating : 4.8/5 (35 download)

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Book Synopsis Explaining Executive Pay by : Lukas Hengartner

Download or read book Explaining Executive Pay written by Lukas Hengartner and published by Springer Science & Business Media. This book was released on 2007-12-31 with total page 224 pages. Available in PDF, EPUB and Kindle. Book excerpt: Lukas Hengartner shows that both firm complexity and managerial power are associated with higher pay levels. This suggests that top managers are paid for the complexity of their job and that more powerful top managers receive pay in excess of the level that would be optimal for shareholders.

Handbook of the Economics of Finance

Author : George M. Constantinides
Publisher : Elsevier
ISBN 13 : 0080495079
Total Pages : 654 pages
Book Rating : 4.0/5 (84 download)

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Book Synopsis Handbook of the Economics of Finance by : George M. Constantinides

Download or read book Handbook of the Economics of Finance written by George M. Constantinides and published by Elsevier. This book was released on 2003-11-04 with total page 654 pages. Available in PDF, EPUB and Kindle. Book excerpt: Volume 1A covers corporate finance: how businesses allocate capital - the capital budgeting decision - and how they obtain capital - the financing decision. Though managers play no independent role in the work of Miller and Modigliani, major contributions in finance since then have shown that managers maximize their own objectives. To understand the firm's decisions, it is therefore necessary to understand the forces that lead managers to maximize the wealth of shareholders.

Regulating Competition in Stock Markets

Author : Lawrence R. Klein
Publisher : John Wiley & Sons
ISBN 13 : 1118236866
Total Pages : 403 pages
Book Rating : 4.1/5 (182 download)

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Book Synopsis Regulating Competition in Stock Markets by : Lawrence R. Klein

Download or read book Regulating Competition in Stock Markets written by Lawrence R. Klein and published by John Wiley & Sons. This book was released on 2012-04-25 with total page 403 pages. Available in PDF, EPUB and Kindle. Book excerpt: A guide to curbing monopoly power in stock markets Engaging and informative, Regulating Competition in Stock Markets skillfully analyzes the impact of the recent global financial crisis on health and happiness, and uses this opportunity to put regulatory systems in perspective. Happiness is lost because of emotional and physical health deterioration resulting from the crisis. Therefore, the authors conclude that financial crisis prevention should be the focus of public policy. This book is the most comprehensive study so far on potential risks to the stock market, especially various forms of market manipulation that lead to mania and eventual crisis. Based on litigation cases from international stock markets, and borrowing multidisciplinary findings in the fields of finance, economics, accounting, media studies, criminology, legal studies, psychology, and medicine, this book is the first to provide thorough micro-level regulatory proposals rooted in financial reality. By focusing on securities trading, they apply antitrust measures to limiting monopolistic power that is used for the manipulation of investors' perception and monopolistic profit. These proposals are quantifiable, adjustable, inexpensive, and can be easily implemented by any securities regulating agency for real-time oversight and daily operations. The recommendations found here are intended to improve the fairness and transparency of the financial markets, thereby perfecting the market competition, protecting investors, stabilizing the market, and preventing crises Explores how avoiding crises can to contribute to a more scientific, health aware, and civilized economic and social development Written by a team of authors who have extensive experience in this dynamic field, including Nobel Laureate Lawrence R. Klein Since the founding of the first, organized stock exchange in Amsterdam 400 years ago, no systematic economic research results on stock markets have been implemented in stock market regulation around the world. Regulating Competition in Stock Markets aims to fill this void.

Research, Standard Setting, and Global Financial Reporting

Author : Mary E. Barth
Publisher : Now Publishers Inc
ISBN 13 : 1601980086
Total Pages : 109 pages
Book Rating : 4.6/5 (19 download)

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Book Synopsis Research, Standard Setting, and Global Financial Reporting by : Mary E. Barth

Download or read book Research, Standard Setting, and Global Financial Reporting written by Mary E. Barth and published by Now Publishers Inc. This book was released on 2007 with total page 109 pages. Available in PDF, EPUB and Kindle. Book excerpt: Research, Standard Setting, and Global Financial Reporting aids researchers in conducting research relevant to global financial reporting issues, particularly those of interest to financial reporting standard setters. Research, Standard Setting, and Global Financial Reporting describes the relation between research and standard-setting issues; explains how a variety of research designs can be used to address questions motivated by standard-setting issues, including valuation research and event studies; offers examples of research addressing a specific global standard-setting issue - use of fair value in measuring accounting amounts; offers further opportunities for future research on specific standard-setting topics by providing motivating questions relating to the major topics on the agendas of the FASB and IASB; explains how the IASB aims to achieve its mission of developing a single set of high quality accounting standards that are accepted worldwide; summarizes extant evidence on the relative quality of accounting amounts across global standard-setting regimes and whether global financial reporting is achievable or even desirable. Research, Standard Setting, and Global Financial Reporting examines opportunities for future research on issues related to globalization of financial reporting by identifying motivating questions that are potentially avenues for future research.

Economic Crisis and Crime

Author : Mathieu Deflem
Publisher : Emerald Group Publishing
ISBN 13 : 0857248014
Total Pages : 225 pages
Book Rating : 4.8/5 (572 download)

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Book Synopsis Economic Crisis and Crime by : Mathieu Deflem

Download or read book Economic Crisis and Crime written by Mathieu Deflem and published by Emerald Group Publishing. This book was released on 2011-06-14 with total page 225 pages. Available in PDF, EPUB and Kindle. Book excerpt: Addresses a variety of issues related to economic crisis in the broadest sense of the term, involving diverse national and international contexts, historical epochs, and a range of problems related to economic life. This title tackles criminologically relevant questions in connection with crime/deviance and/or the control thereof.