Options Backdating: A Canadian Perspective

Canadian Business Law Journal, Vol. 47, No. 3, pp. 329-362

42 Pages Posted: 17 Feb 2010 Last revised: 22 Feb 2011

See all articles by Ryan A. Compton

Ryan A. Compton

University of Manitoba

Daniel Sandler

University of Western Ontario - Faculty of Law

Lindsay M. Tedds

University of Calgary - The School of Public Policy; University of Calgary - Department of Economics

Date Written: February 15, 2010

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.

Keywords: Backdating, Executive stock options, Compensation

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: https://ssrn.com/abstract=1553562

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 Calgary - The School of Public Policy ( email )

Calgary, Alberta
Canada

University of Calgary - Department of Economics ( email )

University Drive
Calgary, Alberta T2N 1N4
Canada

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