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Options backdating: a Canadian perspective

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Author Info

  • Compton, Ryan
  • Sandler, Daniel
  • Tedds, Lindsay M.

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.

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File URL: http://mpra.ub.uni-muenchen.de/39787/
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Bibliographic Info

Paper provided by University Library of Munich, Germany in its series MPRA Paper with number 39787.

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Date of creation: Feb 2010
Date of revision:
Publication status: Published in Canadian Business Law Journal 3.47(2010): pp. 329-362
Handle: RePEc:pra:mprapa:39787

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Web page: http://mpra.ub.uni-muenchen.de
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Related research

Keywords: Backdating; Executive stock options; Compensation;

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References

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  1. Heron, Randall A. & Lie, Erik, 2007. "Does backdating explain the stock price pattern around executive stock option grants?," Journal of Financial Economics, Elsevier, vol. 83(2), pages 271-295, February.
  2. Chauvin, Keith W. & Shenoy, Catherine, 2001. "Stock price decreases prior to executive stock option grants," Journal of Corporate Finance, Elsevier, vol. 7(1), pages 53-76, March.
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Citations

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Cited by:
  1. Compton, Ryan & Sandler, Daniel & NIcholls, Christopher & Tedds, Lindsay M., 2011. "Insider reporting obligations and options backdating," MPRA Paper 39791, University Library of Munich, Germany.
  2. Compton, Ryan & Sandler, Daniel & Tedds, Lindsay M., 2010. "Backdating, tax evasion, and the unintended consequences of Canadian tax reform," MPRA Paper 39788, University Library of Munich, Germany.

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