Backdating of stock options / (Record no. 42323)
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| 001 - CONTROL NUMBER | |
| control field | on1162260151 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OCoLC |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20201015090435.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS | |
| fixed length control field | m o d |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION | |
| fixed length control field | cr ||||||||||| |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 090928s2010 nyua ob 001 0 eng |
| 010 ## - LIBRARY OF CONGRESS CONTROL NUMBER | |
| LC control number | 2020687701 |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | DLC |
| Language of cataloging | eng |
| Description conventions | rda |
| Transcribing agency | DLC |
| Modifying agency | VLY |
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| -- | AU@ |
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| -- | DKC |
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| 015 ## - NATIONAL BIBLIOGRAPHY NUMBER | |
| National bibliography number | GBA9A2919 |
| Source | bnb |
| 016 7# - NATIONAL BIBLIOGRAPHIC AGENCY CONTROL NUMBER | |
| Record control number | 015398246 |
| Source | Uk |
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| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| Canceled/invalid ISBN | 9781613242100 |
| Qualifying information | (ebook) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781607419846 |
| Qualifying information | (softcover) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 160741984X |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 1613242107 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781613242100 |
| 029 1# - OTHER SYSTEM CONTROL NUMBER (OCLC) | |
| OCLC library identifier | AU@ |
| System control number | 000051349555 |
| 029 1# - OTHER SYSTEM CONTROL NUMBER (OCLC) | |
| OCLC library identifier | DEBBG |
| System control number | BV043089323 |
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| OCLC library identifier | DEBBG |
| System control number | BV044088129 |
| 029 1# - OTHER SYSTEM CONTROL NUMBER (OCLC) | |
| OCLC library identifier | DEBSZ |
| System control number | 421591811 |
| 029 1# - OTHER SYSTEM CONTROL NUMBER (OCLC) | |
| OCLC library identifier | DEBSZ |
| System control number | 449540642 |
| 029 1# - OTHER SYSTEM CONTROL NUMBER (OCLC) | |
| OCLC library identifier | NZ1 |
| System control number | 15346289 |
| 029 1# - OTHER SYSTEM CONTROL NUMBER (OCLC) | |
| OCLC library identifier | UKMGB |
| System control number | 015398246 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (OCoLC)1162260151 |
| Canceled/invalid control number | (OCoLC)730517869 |
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| -- | (OCoLC)962651359 |
| -- | (OCoLC)988480273 |
| -- | (OCoLC)992111819 |
| -- | (OCoLC)1037916062 |
| -- | (OCoLC)1038615554 |
| -- | (OCoLC)1045510060 |
| -- | (OCoLC)1055363328 |
| -- | (OCoLC)1058113001 |
| -- | (OCoLC)1065706717 |
| -- | (OCoLC)1081262156 |
| -- | (OCoLC)1114421019 |
| -- | (OCoLC)1153455853 |
| 043 ## - GEOGRAPHIC AREA CODE | |
| Geographic area code | n-us--- |
| 050 00 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | HV6763 |
| 072 #7 - SUBJECT CATEGORY CODE | |
| Subject category code | TRU |
| Subject category code subdivision | 005000 |
| Source | bisacsh |
| 082 00 - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 364.16/8 |
| Edition number | 22 |
| 049 ## - LOCAL HOLDINGS (OCLC) | |
| Holding library | MAIN |
| 245 00 - TITLE STATEMENT | |
| Title | Backdating of stock options / |
| Statement of responsibility, etc. | Bernard T. Weinstein, editor. |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Place of production, publication, distribution, manufacture | New York : |
| Name of producer, publisher, distributor, manufacturer | Nova Science Publishers, Inc., |
| Date of production, publication, distribution, manufacture, or copyright notice | [2010] |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 1 online resource. |
| 336 ## - CONTENT TYPE | |
| Content type term | text |
| Content type code | txt |
| Source | rdacontent |
| 337 ## - MEDIA TYPE | |
| Media type term | computer |
| Media type code | c |
| Source | rdamedia |
| 338 ## - CARRIER TYPE | |
| Carrier type term | online resource |
| Carrier type code | cr |
| Source | rdacarrier |
| 340 ## - PHYSICAL MEDIUM | |
| Color content | polychrome. |
| Source | rdacc |
| Authority record control number or standard number | http://rdaregistry.info/termList/RDAColourContent/1003 |
| 347 ## - DIGITAL FILE CHARACTERISTICS | |
| File type | text file |
| Source | rdaft |
| Authority record control number or standard number | http://rdaregistry.info/termList/fileType/1002 |
| 490 1# - SERIES STATEMENT | |
| Series statement | Business economics in a rapidly-changing world series |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE | |
| Bibliography, etc. note | Includes bibliographical references and index. |
| 588 ## - SOURCE OF DESCRIPTION NOTE | |
| Source of description note | Description based on print version record and CIP data provided by publisher. |
| 546 ## - LANGUAGE NOTE | |
| Language note | English. |
| 505 0# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | BACKDATING OF STOCK OPTIONS; CONTENTS; PREFACE; STOCK OPTIONS: THE BACKDATING ISSUES ; SUMMARY; INTRODUCTION; ILLUSTRATION OF UNDISCLOSED BACKDATING; TYPES OF STOCK OPTIONS; Nonqualified Stock Options; Qualified Stock Options; GROWTH OF STOCK OPTIONS IN THE 1990S; The Omnibus Budget Reconciliation Act of 1993; Higher Marginal Individual Income Tax Rates; ""Excessive Remuneration""- Section 162(m); The Stock Market Boom of the 1990s; Cost Accounting Rules for Certain Stock Options; THE EXTENT OF TIMING MANIPULATION OF OPTIONS; THE POTENTIAL COSTS OF BACKDATING; Costs to Shareholders. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Costs from Earnings HitsCosts of Reduced Executive Performance; Costs from Delistings; Costs from the Actions of Bondholders; Costs of Additional Taxes; Costs of Probes, Fines, and Lawsuits; Employees; Bondholders; Taxpayers; KEY LEGISLATIVE AND REGULATORY DEVELOPMENTS; Sarbanes-Oxley Act: Stock Option Disclosure Reforms; SEC's 2003 Requirement of Approval of Compensation Plans; American Jobs Creation Act of 2004 (Section 409A); FASB Rule for Expensing Stock Options; SEC's 2006 Executive Compensation Disclosure Rules; GATEKEEPERS; Corporate Boards and Compensation Committees; Utside Auditors. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Securities and Exchange CommissionLate Filings; The Question of the SEC's Alertness to Misconduct; POTENTIAL POLICY OPTIONS; Improve Enforcement of Timely Filing of Option Awards; Require Same Day Filing of Option Grants; Require Scheduling of Grants of Executive Stock Options; Ban Equity-based Pay for Top Attorneys and Board Members; Increase Shareholder Roles in the Election of Board Members; Eliminate the Cap on Deduction for Executive Pay; APPENDIX A. OTHER FORMS OF TIMING MANIPULATION; APPENDIX B. QUALIFIED STOCK OPTIONS; Incentive Stock Options; Employee Stock Purchase Plans. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | APPENDIX C. LITERATURE ABOUT BACKDATINGAcademic Studies; Erik Lie; Heron and Lie (article); Heron and Lie (working paper); Narayanan and Seyhum; Narayanan, Schipani, and Seyhun; Bebchuk, Grinstein, and Peyer (Lucky CEOs); Bebchuk, Grinstein, and Peyer (Lucky Directors); Bernile, Jarrell, and Mulcahey; Wall Street Journal Articles; APPENDIX D. LITERATURE ABOUT OTHER TYPES OF TIMING MANIPULATION; Yermack (Spring-Loading); Chauvin and Shenoy (Manipulation of Information Flow); Aboody and Kasznik (Manipulation of Information Flow); Callaghan, Saly, and Subramaniam (Timing of Repricing); End Notes. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | OPTIONS BACKDATING: THE ENFORCEMENT PERSPECTIVE End Notes; STOCK OPTIONS BACKDATING HEARING-COX TESTIMONY; STOCK OPTIONS BACKDATING HEARING- LIE TESTIMONY; BACKGROUND ON STOCK OPTIONS AND STOCK OPTION GRANTS; RESEARCH ON OPTION GRANT TIMING; IS OPTION GRANT TIMING ILLEGAL?; CONCLUSION; STOCK OPTIONS BACKDATINGHEARING- OLSON TESTIMONY; I. STOCK OPTION GRANTING PRACTICES HAVE RAISED CONCERNS ABOUT COMPANIES' ACCOUNTING FOR AND DISCLOSURE OF COMPENSATION COSTS; A. Employee Stock Options Can Be a Useful Tool, but Concerns Have Arisen Whether Companies Have Properly Disclosed Their True Costs. |
| 590 ## - LOCAL NOTE (RLIN) | |
| Local note | eBooks on EBSCOhost |
| Provenance (VM) [OBSOLETE] | EBSCO eBook Subscription Academic Collection - Worldwide |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Securities fraud |
| Geographic subdivision | United States. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Stock options |
| Geographic subdivision | United States. |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | TRUE CRIME |
| General subdivision | White Collar Crime. |
| Source of heading or term | bisacsh |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Securities fraud. |
| Source of heading or term | fast |
| Authority record control number or standard number | (OCoLC)fst01110802 |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Stock options. |
| Source of heading or term | fast |
| Authority record control number or standard number | (OCoLC)fst01133601 |
| 651 #7 - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME | |
| Geographic name | United States. |
| Source of heading or term | fast |
| Authority record control number or standard number | (OCoLC)fst01204155 |
| 655 #4 - INDEX TERM--GENRE/FORM | |
| Genre/form data or focus term | Electronic books. |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Weinstein, Bernard T. |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY | |
| Relationship information | Print version: |
| Title | Backdating of stock options |
| Place, publisher, and date of publication | New York : Nova Science Publishers, c2010. |
| International Standard Book Number | 9781607419846 (softcover) |
| Record control number | (DLC) 2009038411 |
| 830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE | |
| Uniform title | Business economics in a rapidly-changing world series. |
| Authority record control number or standard number | http://id.loc.gov/authorities/names/no2010044917 |
| 856 40 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | https://libproxy.firstcity.edu.my:8443/login?url=http://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=369402 |
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