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| LEADER |
00000cam a2200000Ka 4500 |
| 001 |
in00002000523 |
| 005 |
20151031131918.0 |
| 008 |
041108s2004 xx b 000 0 eng d |
| 035 |
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|a (OCoLC)ocm56930935
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| 040 |
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|a TXA
|c TXA
|d UtOrBLW
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| 049 |
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|a TXAM
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| 099 |
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|a 2004
|a Fellows Thesis
|a C64
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| 100 |
1 |
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|a Cole, James Harrison.
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| 245 |
1 |
0 |
|a CEO compensation :
|b a question of ethics /
|c by James Harrison Cole.
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| 264 |
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1 |
|a [Place of publication not identified] :
|b [publisher not identified] ;
|c 2004.
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| 300 |
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|a v, 20 leaves ;
|c 28 cm.
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| 336 |
|
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|a text
|b txt
|2 rdacontent
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| 337 |
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|a unmediated
|b n
|2 rdamedia
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| 338 |
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|a volume
|b nc
|2 rdacarrier
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| 502 |
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|b Fellows Thesis
|c Texas A&M University
|d 2004.
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| 504 |
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|a Includes bibliographical references (leaf 19).
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| 500 |
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|a Vita.
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| 500 |
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|a "Major Subject: Accounting".
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| 520 |
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|a The outrageous corporate accounting and fraud scandals in the past years have all but demolished investors' faith in our accounting framework. One big area of concern is executive compensation. In 1992, Congress enacted section 162(m) of the Internal Revenue Code, which limited executive compensation that is deductible to one million dollars a year. As an alternative, stock option plans have gained popularity. The reporting for these plans is very controversial however, as different methods produce vastly different expenses, both in size and timing. Another concern of many investors is earnings management, the concept of timing revenues and expenses in order to steady and inflate earnings. This has many implications within executive reporting as the method chosen can greatly affect compensation expense, both in size and consistency, and thus manage earnings. This paper will focus on both deontological and teleological ethical models in order to show the inherent inconsistencies contained within the intrinsic method of option reporting. The study also demonstrates ethical standards already existing within the accounting field which are irreconcilable with the intrinsic method of reporting. Both teleological and deontological models are used to demonstrate the current required method's shortfalls and prove the fair value method does not in fact violate the principles.
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| 650 |
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4 |
|a Major accounting.
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| 856 |
4 |
1 |
|u http://hdl.handle.net/1969.1/ETD-TAMU-2004-Fellows-Thesis-C64
|z Link to OAK Trust copy
|t 0
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| 948 |
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|a cataloged
|b h
|c 2004/11/9
|d c
|e eneff
|f 1:51:25 pm
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| 994 |
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|a E0
|b TXA
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| 999 |
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|a MARS
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| 999 |
f |
f |
|s 19ab1f87-29e8-3ab8-900d-42b86146ee5b
|i 9f785f75-6c12-3808-b9ea-2b8513bfa79a
|t 0
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| 952 |
f |
f |
|p noncirc
|a Texas A&M University
|b J.J. Pickle Campus
|c High Density Repository
|s HDR
|d Remote Storage
|t 0
|e 2004 Fellows Thesis C64
|h Other scheme
|i unmediated -- volume
|m A14850686438
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| 952 |
f |
f |
|a Texas A&M University
|b College Station
|c Electronic Resources
|s www_evans
|d Available Online
|t 0
|e 2004 Fellows Thesis C64
|h Other scheme
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| 998 |
f |
f |
|a 2004 Fellows Thesis C64
|t 0
|l Available Online
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| 998 |
f |
f |
|a 2004 Fellows Thesis C64
|t 0
|l Remote Storage
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