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http://ssrn.com/abstract=1553562
 
 

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Options Backdating: A Canadian Perspective


Ryan A. Compton


University of Manitoba

Daniel Sandler


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

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.

Number of Pages in PDF File: 42

Keywords: Backdating, Executive stock options, Compensation

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Date posted: February 17, 2010 ; Last revised: February 22, 2011

Suggested Citation

Compton, Ryan A. and Sandler, Daniel and Tedds, Lindsay M., Options Backdating: A Canadian Perspective (February 15, 2010). Canadian Business Law Journal, Vol. 47, No. 3, pp. 329-362 . Available at SSRN: http://ssrn.com/abstract=1553562

Contact Information

Ryan A. Compton
University of Manitoba ( email )
501 Fletcher Argue Bldg
Winnipeg, Manitoba R3R3B1
Canada
HOME PAGE: http://home.cc.umanitoba.ca/~compton
Daniel Sandler
University of Western Ontario - Faculty of Law ( email )
London, Ontario N6A 3K7 N6A 3K7
Canada
Lindsay M. Tedds (Contact Author)
University of Victoria ( email )
3800 Finnerty Rd
Saanich, British Columbia V8N 1M5
Canada
250-721-8068 (Phone)
HOME PAGE: http://publicadmin.uvic.ca/aboutUs/staffPersonal/tedds.php
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