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Executive turnover following option backdating allegations

Efendi, Jap; Files, Rebecca; Ouyang, Bo; Swanson, Edward P. - In: The accounting review : a publication of the American … 88 (2013) 1, pp. 75-105

Persistent link: https://www.econbiz.de/10009711747

Stock option expense management after SFAS 123R

Efendi, Jap; Ho, Li-chin Jennifer; Tsay, Jeffrey J.; … - In: Review of accounting & finance 13 (2014) 3, pp. 210-231

Persistent link: https://www.econbiz.de/10010421583

Why do corporate managers misstate financial statements? The role of option compensation and other factors

Efendi, Jap; Srivastava, Anup; Swanson, Edward P. - In: Journal of financial economics 85 (2007) 3, pp. 667-708

Persistent link: https://www.econbiz.de/10003538041

Executive Turnover Following Option Backdating Allegations

Efendi, Jap - 2014

We find the likelihood of forced turnover in the CEO and CFO positions is significantly higher in the aftermath of option backdating than in propensity-score-matched control firms. Forced turnover occurs in about 36 percent of the accused firms. The forced turnover rates for CEOs and CFOs are...

Persistent link: https://www.econbiz.de/10013069333

Executive Turnover Following Option Backdating Allegations

Efendi, Jap; Files, Rebecca; Ouyang, Bo; Swanson, Edward P. - 2021

We find the likelihood of turnover in the CEO and CFO positions is significantly higher in the aftermath of option backdating (in comparison to industry-matched and propensity-score-matched control firms). Turnover is particularly high for severe cases of backdating, namely, when a regulatory...

Persistent link: https://www.econbiz.de/10013211787

The timing of option repricing

Callaghan, Sandra Renfro; Saly, P. J.; Subramaniam, Chandra - In: The journal of finance : the journal of the American … 59 (2004) 4, pp. 1651-1676

Persistent link: https://www.econbiz.de/10002190664

Mandated recognition of employee stock option expense : the case of Canada

Subramaniam, Chandra; Tsay, Jeffrey J. - In: Journal of international financial management and accounting 23 (2012) 1, pp. 62-91

Persistent link: https://www.econbiz.de/10009500148

Option repricing and executive retention : revisited

Callaghan, Sandra Renfro; Subramaniam, Chandra; … - In: Review of accounting & finance 15 (2016) 4, pp. 499-517

Persistent link: https://www.econbiz.de/10011645426

Adoption of performance-vested equity incentives under investor pressure : window dressing or taking the window of opportunity?

Kuo, Chii-Shyan; Subramaniam, Chandra; Wang, Xu; Yu, Shihti - In: Review of quantitative finance and accounting 54 (2020) 2, pp. 565-587

Persistent link: https://www.econbiz.de/10012232877