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
Suggested Citation: 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
By Kevin Murphy