How Do Accounting Practices Spread? An Examination of Law Firm Networks and Stock Option Backdating
Author(s) -
Patricia Dechow,
Samuel T. Tan
Publication year - 2017
Publication title -
ssrn electronic journal
Language(s) - English
Resource type - Journals
ISSN - 1556-5068
DOI - 10.2139/ssrn.2688434
Subject(s) - accounting , stock options , business , stock (firearms) , financial economics , economics , finance , engineering , mechanical engineering
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 engagin...
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