Compton, Ryan and Sandler, Daniel and Tedds, Lindsay M. (2010): Options backdating: a Canadian perspective. Published in: Canadian Business Law Journal , Vol. 47, No. 3 (2010): pp. 329-362.
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This paper provides an overview of (1) the basics of employee stock option backdating; (2) why firms and individuals may engage in backdating; (3) the difficulties in examining option backdating in Canada as well as a Canadian case study of option backdating; (4) implications of backdating; and (5) suggestions for curbing the potential to backdate in Canada.
|Item Type:||MPRA Paper|
|Original Title:||Options backdating: a Canadian perspective|
|Keywords:||Backdating, Executive stock options, Compensation|
|Subjects:||J - Labor and Demographic Economics > J3 - Wages, Compensation, and Labor Costs > J38 - Public Policy
N - Economic History > N2 - Financial Markets and Institutions > N22 - U.S.; Canada: 1913-
M - Business Administration and Business Economics; Marketing; Accounting > M5 - Personnel Economics > M52 - Compensation and Compensation Methods and Their Effects
|Depositing User:||Lindsay Tedds|
|Date Deposited:||03. Jul 2012 12:35|
|Last Modified:||21. Feb 2013 18:29|
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