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
Date Written: February 15, 2010
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
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