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Options backdating: a Canadian perspective

Author

Listed:
  • 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.

Suggested Citation

  • Compton, Ryan & Sandler, Daniel & Tedds, Lindsay M., 2010. "Options backdating: a Canadian perspective," MPRA Paper 39787, University Library of Munich, Germany.
  • Handle: RePEc:pra:mprapa:39787
    as

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    File URL: https://mpra.ub.uni-muenchen.de/39787/1/MPRA_paper_39787.pdf
    File Function: original version
    Download Restriction: no

    References listed on IDEAS

    as
    1. 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.
    2. 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.
    Full references (including those not matched with items on IDEAS)

    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.

    More about this item

    Keywords

    Backdating; Executive stock options; Compensation;

    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 - - Personnel Economics - - - Compensation and Compensation Methods and Their Effects

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