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Executive Compensation by Gary Giroux

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Index

Accounting, 23

Financial Accounting Standards Board (FASB) (see Financial Accounting Standards Board (FASB))

fraud, 158

payroll (see Payroll accounting)

techniques, 77

Accounting and Auditing Enforcement Releases (AAERs), 84

Accounting Principles Board (APB), 38

Accruing pension, concept of, 37, 38

Adverse selection, 76, 77

Agency

costs, 7, 76, 77

relationship, 76

Agency theory, 6, 71–77, 87

alternative approach to, 92

Agents, 6, 7, 76, 77, 87, 102, 165, 170, 172

Aggressive accounting, 165

Amazon, 105

American Federation of Labor-Congress of Industrial Organizations (AFL-CIO), 19

American Insurance Group (AIG), 69, 103, 159

Antidilutive, 165

APB Opinion 25, 156

Apple Computer, 5, 15

Assets, 17, 32, 38, 39, 144, 165

Balance sheets, 17, ...

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