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Corporate governance and earnings management in the pre- and post- Sarbanes-Oxley Act Regimes : evidence from implicated option backdating firms

Hossain, Mahmud; Mitra, Santanu; Rezaee, Zabihollah; … - In: Journal of accounting, auditing & finance 26 (2011) 2, pp. 279-315

Persistent link: https://www.econbiz.de/10009012101

Incremental information context of option-related excess tax benefit under FASB Statement No. 123R: a research note

Hossain, Mahmud; Mitra, Santanu; Rezaee, Zabihollah - In: International journal of accounting and information … 19 (2011) 2, pp. 146-168

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Auditing regulations and bank shareholders’ wealth : an international analysis

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Incremental information content of option‐related excess tax benefit under FASB Statement No. 123R : A research note

Hossain, Mahmud; Mitra, Santanu; Rezaee, Zabihollah - In: International Journal of Accounting & Information Management 19 (2011) 2, pp. 146-168

Purpose – This study aims to examine the incremental valuation implication of excess realized tax benefit under Statement of Financial Accounting Standard (SFAS) No. 123R: share‐based payment (123R excess tax benefit), which is required to be reported as a component of financing cash flows...

Persistent link: https://www.econbiz.de/10014759161

Incremental information content of option-related excess tax benefit under FASB Statement No. 123R: A research note

Hossain, Mahmud; Mitra, Santanu; Rezaee, Zabihollah - In: International Journal of Accounting and Information … 19 (2011) June, pp. 146-168

Purpose – This study aims to examine the incremental valuation implication of excess realized tax benefit under Statement of Financial Accounting Standard (SFAS) No. 123R: share-based payment (123R excess tax benefit), which is required to be reported as a component of financing cash flows by...

Persistent link: https://www.econbiz.de/10009188276

Incremental information context of option-related excess tax benefit under FASB Statement No. 123R: a research note

Hossain, Mahmud; Mitra, Santanu; Rezaee, Zabihollah - In: International journal of accounting and information … 19 (2011) 2, pp. 146-168

Persistent link: https://www.econbiz.de/10009891302

Corporate Governance and Earnings Management in the Pre- and Post-Sarbanes-Oxley Act Regimes: Evidence from Implicated Option Backdating Firms

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Persistent link: https://www.econbiz.de/10008996587

Financial services firms : governance, regulations, valuations, mergers, and acquisitions

Rezaee, Zabihollah; Rezaee, Zabihollah - 2011 - 3rd ed (Online-Ausg.)

Indispensable coverage of new federal regulatory reforms andfederal financial issues An essential guide covering new federal regulatory reformsand federal financial issues Financial Institutions, Valuations, Mergers and Acquisitions,Third Edition presents a new regulatory framework for...

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Narrative disclosures, firm life cycle, and audit fees

Hossain, Mahmud; Hossain, Mahmud; Mitra, Santanu; … - In: International Journal of Auditing 23 (2019) 3, pp. 403-423

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Financial institutions, valuations, mergers, and acquisitions : the fair value approach

Rezaee, Zabihollah - 2001 - 2. ed.

Persistent link: https://www.econbiz.de/10001543877