Options backdating: a Canadian perspective

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.

Abstract

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
• Language: English
• 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 ; Personnel Economics > M5 - Personnel Economics > M52 - Compensation and Compensation Methods and Their Effects

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