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http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/57975Full metadata record
| ???org.dspace.app.webui.jsptag.ItemTag.dcfield??? | Value | Language |
|---|---|---|
| dc.contributor.advisor | 吳淑鈴 | |
| dc.contributor.author | Yun-Ru Peng | en |
| dc.contributor.author | 彭韻如 | zh_TW |
| dc.date.accessioned | 2021-06-16T08:04:05Z | - |
| dc.date.available | 2019-07-15 | |
| dc.date.copyright | 2014-07-15 | |
| dc.date.issued | 2014 | |
| dc.date.submitted | 2014-07-02 | |
| dc.identifier.citation | Aboody, D. and R. Kasznik (2000). 'CEO stock option awards and the timing of corporate voluntary disclosures.' Journal of Accounting and Economics 29(1): 73-100.
Armstrong, C. S., A. D. Jagolinzer, and D. F. Larcker. (2010). 'Chief Executive Officer Equity Incentives and Accounting Irregularities.' Journal of Accounting Research 48(2): 25-271. Bergstresser, D. and T. Philippon (2006). 'CEO incentives and earnings management.' Journal of Financial Economics 80(3): 511-529. Bizjak, J., M. Lemmon, and R. Whitby. (2009). 'Option Backdating and Board Interlocks.' Review of Financial Studies 22(11): 4821-4847. Botosan, C. A. (1997). 'Disclosure Level and the Cost of Equity Capital.' The Accounting Review 72(3): 323-349. Burns, N. and S. Kedia (2006). 'The impact of performance-based compensation on misreporting.' Journal of Financial Economics 79(1): 35-67. Chasan, E. (2013). Backdating scandal carried steep legal costs CFO Journal. doi: http://blogs.wsj.com/cfo/2013/11/26/backdating-scandal-carried-steep-legal-costs/?KEYWORDS=stock+option+backdating Cheng, Q. and T. D. Warfield (2005). 'Equity Incentives and Earnings Management.' The Accounting Review 80(2): 441-476. Coffee, J. C., Jr. (2003). 'The Attorney as Gatekeeper: An Agenda for the SEC.' Columbia Law Review 103(5): 1293-1316. Collins, D. W., G. Gong, and H. Li. (2009). 'Corporate Governance and Backdating of Executive Stock Options.' Contemporary Accounting Research 26(2): 403-445. DeMott, D., 2005. The discrete roles of General counsel. Fordham Law Review 74, 955-981. Diamond, D. W. and R. E. Verrecchia (1991). 'Disclosure, Liquidity, and the Cost of Capital.' The Journal of Finance 46(4): 1325-1359. Erickson, M., M. Hanlon,and E. L. Maydew. (2006). 'Is There a Link between Executive Equity Incentives and Accounting Fraud?' Journal of Accounting Research 44(1):113-143. Fama, E. F. and K. R. French (1993). 'Common risk factors in the returns on stocks and bonds.' Journal of Financial Economics 33(1): 3-56. Heron, R. A. and E. Lie (2007). 'Does backdating explain the stock price pattern around executive stock option grants?' Journal of Financial Economics 83(2): 271-295. Heron, R. A. and E. Lie (2009). 'What Fraction of Stock Option Grants to Top Executives Have Been Backdated or Manipulated?' Management Science 55(4): 513-525. Hopkins, J., E. Maydew, and M. Venkatachalam. (2012). Corporate General counsel and financial reporting quality, Working paper. Isaacson, W. (2011). Steve Jobs. New York City, Simon & Schuster. Jensen, M. C. (1993). 'The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems.' The Journal of Finance 48(3): 831-880. Kwak, B., B. T. Ro, and I. Suk (2012). 'The composition of top management with General counsel and voluntary information disclosure.' Journal of Accounting and Economics 54(1): 19-41. Lie, E. (2005). 'On the Timing of CEO Stock Option Awards.' Management Science 51(5): 802-812. Nelson, R. L. and L. B. Nielsen (2000). 'Cops, Counsel, and Entrepreneurs: Constructing the Role of Inside Counsel in Large Corporations.' Law & Society Review 34(2): 457-494. Rostain, T., 2008. General Counsel in the Age of Compliance: Preliminary Findings and New Research Questions. Georgetown Journal of Legal Ethics 21, 465-490. Shleifer, A., Vishny, R. W. (1997). A Survey of Corporate Governance. The Journal of Finance, 52(2), 737-783 Titman, S. and B. Trueman (1986). 'Information quality and the valuation of new issues.' Journal of Accounting and Economics 8(2): 159-172. Verrecchia, R. E. (1983). 'Discretionary disclosure.' Journal of Accounting and Economics 5(0): 179-194. Yermack, D. (1997). 'Good Timing: CEO Stock Option Awards and Company News Announcements.' The Journal of Finance 52(2): 449-476. | |
| dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/57975 | - |
| dc.description.abstract | 本研究係探討公司內部法律顧問之存在對於其公司在追溯股票選擇權給予日時，是否有正向或負向影響。過去的文獻對於公司內部法律顧問研究，認為其知識背景及相關訓練，讓此法律顧問可能具有公司治理把關者之角色，但也可能由於自我利益之考量而妥協。研究發現:公司內部法律顧問之存在對於追溯股票選擇權給予日有負向顯著關係。本研究認為，依研究結果顯示，公司內部法律顧問具有把關者之角色，因此可抑制公司不當地追溯股票選擇權給予日。 | zh_TW |
| dc.description.abstract | This study examines whether the existence of General Counsel (GC) in top management is associated with the occurrence of a firm’s stock option backdating. Using a sample of firms that have unscheduled stock option grants, this study tests whether GCs act as a “facilitator” or a “gatekeeper” in the stock option backdating decision. The results show that firms with general counsel are less likely to incur stock option backdating. The results suggest that GCs’ legal background and expertise and their awareness of stock option backdating will motivate them to serve as a monitoring role when it comes to stock option backdating. | en |
| dc.description.provenance | Made available in DSpace on 2021-06-16T08:04:05Z (GMT). No. of bitstreams: 1 ntu-103-R01722017-1.pdf: 853606 bytes, checksum: 58b8feaff735cb2dc82c8c669f77fb5d (MD5) Previous issue date: 2014 | en |
| dc.description.tableofcontents | 謝辭...i
摘要...ii Abstract...iii Content...iv List of Tables...v 1.Introduction...1 2.Motivation and Research Objectives...5 3.Literature Review...10 3.1 The role of General Counsel...10 3.2 Stock option backdating...12 4.Hypotheses Development...17 5.Research Design...21 5.1 Identifying the presence of the GC in top management...21 5.2 Identifying backdated options awards...22 5.3 Logistic regression on general counsel and backdating...26 6.Descriptive Statistics and Empirical Results...31 6.1 Descriptive statistics and correlation matrix...31 6.2 Empirical result...37 6.3 Additional test...39 7.Conclusion and Research Limitation...43 Reference...45 | |
| dc.language.iso | en | |
| dc.subject | 經理人選擇權之給予 | zh_TW |
| dc.subject | 追溯股票選擇權給予日 | zh_TW |
| dc.subject | 經理人獎酬 | zh_TW |
| dc.subject | 公司內部法律顧問 | zh_TW |
| dc.subject | 高階管理階層之組織架構 | zh_TW |
| dc.subject | General Counsel | en |
| dc.subject | Executives’ Stock Option Grants | en |
| dc.subject | Backdating | en |
| dc.subject | Top Management Composition | en |
| dc.subject | Executive Compensation | en |
| dc.title | 公司內部法律顧問對追溯股票選擇權給予日之影響 | zh_TW |
| dc.title | The Composition of Top Management with General Counsel and Backdating of Executive Stock Options | en |
| dc.type | Thesis | |
| dc.date.schoolyear | 102-2 | |
| dc.description.degree | 碩士 | |
| dc.contributor.oralexamcommittee | 廖芝嫻,洪聖閔 | |
| dc.subject.keyword | 經理人選擇權之給予,追溯股票選擇權給予日,經理人獎酬,公司內部法律顧問,高階管理階層之組織架構, | zh_TW |
| dc.subject.keyword | Executives’ Stock Option Grants,Backdating,Executive Compensation,General Counsel,Top Management Composition, | en |
| dc.relation.page | 46 | |
| dc.rights.note | 有償授權 | |
| dc.date.accepted | 2014-07-02 | |
| dc.contributor.author-college | 管理學院 | zh_TW |
| dc.contributor.author-dept | 會計學研究所 | zh_TW |
| Appears in Collections: | 會計學系 | |
Files in This Item:
| File | Size | Format | |
|---|---|---|---|
| ntu-103-1.pdf Restricted Access | 833.6 kB | Adobe PDF |
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