Paper / Financial Accounting and Reporting

Harry Howe, SUNY, Geneseo

The Regulation of Non-GAAP Disclosure: The Effect of New Compliance and Disclosure Interpretations by the SEC in 2010 - Hangsoo Kyung, The City University of New York

Association between Stock Option Awards and Use of Earnings Management Tools: Evidence from Firms Targeted for Stock Option Backdating Investigation - Susan Sundai Muzorewa, Delaware State University

Corporate Governance, SFAS 157 and the Cost of Equity Capital - Hua-Wei Huang, National Cheng Kung University; Mai Dao, University of Toledo; James M Fornaro, SUNY College at Old Westbury