Thats a unique idea.You should consider the following idea to enhance your idea so that it would impact uniquely:  estimate that 13.6% of all option grants to top executives during the period 1996--2005 re backdated or otherwise manipulated. Our study primarily focuses on grants that re unscheduled and at-the-money, of which  estimate that 18.9% re manipulated. The fraction is 23.0% before the new two-day filing requirement took effect on August 29, 2002, and 10.0% afterward. For the minority of grants that are not filed within the required two-day window, the fraction of manipulated grants remains as high as 19.9%.  further find a higher frequency of manipulation among tech firms, small firms, and firms with high stock price volatility. In addition, firms that use smaller (non-big-five) auditing firms are more likely to file their grants late. Finally, at the firm level,  estimate that 29.2% of firms manipulated grants to top executives at some point beten 1996 and 2005.
['Randall A. Heron', 'Erik Lie']
I am writing a research paper on a idea What Fraction of Stock Option Grants to Top Executives Have Been Backdated or Manipulated
[{"from": "human", "value": "I am writing a research paper on a idea What Fraction of Stock Option Grants to Top Executives Have Been Backdated or Manipulated"}, {"from": "gpt", "value": "Thats a unique idea.You should consider the following idea to enhance your idea so that it would impact uniquely:  estimate that 13.6% of all option grants to top executives during the period 1996--2005 re backdated or otherwise manipulated. Our study primarily focuses on grants that re unscheduled and at-the-money, of which  estimate that 18.9% re manipulated. The fraction is 23.0% before the new two-day filing requirement took effect on August 29, 2002, and 10.0% afterward. For the minority of grants that are not filed within the required two-day window, the fraction of manipulated grants remains as high as 19.9%.  further find a higher frequency of manipulation among tech firms, small firms, and firms with high stock price volatility. In addition, firms that use smaller (non-big-five) auditing firms are more likely to file their grants late. Finally, at the firm level,  estimate that 29.2% of firms manipulated grants to top executives at some point beten 1996 and 2005."}]