Options Backdating: A Canadian Perspective
Ryan A. Compton
University of Manitoba
University of Western Ontario - Faculty of Law
Lindsay M. Tedds
University of Victoria
February 15, 2010
Canadian Business Law Journal, Vol. 47, No. 3, pp. 329-362
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.
Number of Pages in PDF File: 42
Keywords: Backdating, Executive stock options, Compensation
Date posted: February 17, 2010 ; Last revised: February 22, 2011
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