The backdating of stock option grants refers to the practice of using hindsight to select a date
in the past on which the stock price was particularly low to be the option grant date. Because …

This study investigates the impact of excluding stock options for non-executive directors
(NEDs) on the relationship between executive pay and firm performance. The research …

Recent scandals allegedly linked to CEO compensation have brought executive
compensation and perquisites to the forefront of debate about constraining executive …

Oversight bodies in the United States (US) have addressed the issue of director
independence in recent years. Bebchuk et al.[Bebchuk, L., Grinstein, Y., Peyers, U.(2006) …

Abstract Section 403 of the Sarbanes-Oxley Act accelerates the reporting deadline of
executive stock option grants to be within two business days after the grants. This study …

The role of the board of directors is to oversee managerial decisions and to protect the
interests of shareholders. While director pay historically is a small cash fee, many …

We examine the characteristics of Street Earnings and board independence to understand
how board structure shapes disclosure. We find that when boards contain fewer …

This study aims to investigate the relationship between corporate governance and
executives' compensation. This is semi-empirical study and statistical sample of research …

This study seeks to provide insights into companies' decisions to issue stock options to
CEOs on a scheduled or an unscheduled basis. We first document that unscheduled option …

Purpose This study examined the impact of discontinuing share option compensation for
non-executive directors (NEDs) on chief executive officer (CEO) monitoring …