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Keywords: Equity compensation
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Journal Articles
Option grants and investor reaction to restatement‐induced litigation
Available to Purchase
Journal:
Review of Accounting and Finance
Review of Accounting and Finance (2012) 11 (1): 40–52.
Published: 17 February 2012
... implies that although CEO option grants may not be exercised during the class period, the market imposes higher penalties on firms that offer higher equity compensation to their CEOs at the beginning of the class period. Classified stock (ClStck) and classified board (Classbrd) are also included...
