Options backdating: a Canadian perspective
AbstractThis 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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Bibliographic InfoPaper provided by University Library of Munich, Germany in its series MPRA Paper with number 39787.
Date of creation: Feb 2010
Date of revision:
Publication status: Published in Canadian Business Law Journal 3.47(2010): pp. 329-362
Backdating; Executive stock options; Compensation;
Find related papers by JEL classification:
- J38 - Labor and Demographic Economics - - Wages, Compensation, and Labor Costs - - - Public Policy
- N22 - Economic History - - Financial Markets and Institutions - - - U.S.; Canada: 1913-
- M52 - Business Administration and Business Economics; Marketing; Accounting - - Personnel Economics - - - Compensation and Compensation Methods and Their Effects
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- Compton, Ryan & Sandler, Daniel & NIcholls, Christopher & Tedds, Lindsay M., 2011. "Insider reporting obligations and options backdating," MPRA Paper 39791, University Library of Munich, Germany.
- 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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