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Incentive Stock Awards Could Lead to Unethical Behavior
Human Resource Executive
July 25, 2007
Excerpt: In an article published in the May/June 2007 issue of Organization Science, the study's two authors -- Philip Bromiley and Jared Harris -- report that an analysis of financial restatements found that incentive stock offered to executives as a part of their compensation increased the risk of company officials misrepresenting financial outcomes to rig share prices.
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