Showing 1 - 7 of 7
A detailed analysis of firms subject to SEC Accounting and Auditing Enforcement Releases (AAERs) in the 1990s and 2000s suggests that approximately one-quarter are the result of an act that is consistent with legal standards of intent. In the remaining three quarters, the initial misstatement...
Persistent link: https://www.econbiz.de/10009349654
Persistent link: https://www.econbiz.de/10003912889
Persistent link: https://www.econbiz.de/10009349800
As restricted stock is increasingly important in compensation packages, understanding its unique institutional features becomes paramount. We study the interplay between tax and incentive attributes to show how management appears to be utilizing a unique tax election to generate firm benefits....
Persistent link: https://www.econbiz.de/10009349801
Persistent link: https://www.econbiz.de/10012062967
Boston's high housing costs reflect a historic failure to build enough units to satisfy demand. Interest rates and construction costs have risen recently, and the flow of new market-rate residential housing projects has slowed. To spur more construction, the City of Boston is considering various...
Persistent link: https://www.econbiz.de/10014467687
Persistent link: https://www.econbiz.de/10012301018