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- Options_backdating abstract "Options backdating is the practice of altering the date a stock option was granted, to a usually earlier (but sometimes later) date at which the underlying stock price was lower. This is a way of repricing options to make them valuable or more valuable when the option "strike price" (the fixed price at which the owner of the option can purchase stock) is fixed to the stock price at the date the option was granted. Cases of backdating employee stock options have drawn public and media attention.While options backdating is not always illegal, many options in corporations are granted to upper management. Backdating has been called "cheating the corporation in order to give the CEO more money than was authorized." and a way of "rewarding managers when stock prices fall". According to a study by Erik Lie, a finance professor at the University of Iowa, more than 2,000 companies used options backdating in some form to reward their senior executives between 1996 and 2002. In an "uncanny number of cases," the "companies granted stock options to executives right before a sharp increase in their stocks."To be legal, backdating must be clearly communicated to the company shareholders, properly reflected in earnings, and properly reflected in tax calculations.The SEC’s opinions regarding backdating and fraud were primarily due to the various tax rules that apply when issuing “in the money” stock options vs. the much different – and more financially beneficial – tax rules that apply when issuing “at the money” or "out of the money" stock options. Additionally, companies can use backdating to produce greater executive incomes without having to report higher expenses to their shareholders, which can lower company earnings and/or cause the company to fall short of earnings predictions and public expectations. Corporations, however, have defended the practice of stock option backdating with their legal right to issue options that are already in the money as they see fit, as well as the frequent occurrence in which a lengthy approval process is required.".
- Options_backdating wikiPageExternalLink abstract=1012082.
- Options_backdating wikiPageExternalLink Grants-MS.pdf.
- Options_backdating wikiPageExternalLink ?q=Options+backdating&ctab=0&geo=all&date=all&sort=0.
- Options_backdating wikiPageExternalLink x-39-06.pdf.
- Options_backdating wikiPageExternalLink optionsbackdating.asp.
- Options_backdating wikiPageExternalLink 67_5155.htm.
- Options_backdating wikiPageExternalLink optionsbackdating.htm.
- Options_backdating wikiPageID "6098471".
- Options_backdating wikiPageRevisionID "599029664".
- Options_backdating hasPhotoCollection Options_backdating.
- Options_backdating subject Category:Corporate_crime.
- Options_backdating subject Category:Corporate_scandals.
- Options_backdating subject Category:Finance.
- Options_backdating type Abstraction100002137.
- Options_backdating type Act100030358.
- Options_backdating type CorporateScandals.
- Options_backdating type Event100029378.
- Options_backdating type Gossip107223170.
- Options_backdating type Informing107212190.
- Options_backdating type PsychologicalFeature100023100.
- Options_backdating type Report107217924.
- Options_backdating type Scandal107223811.
- Options_backdating type SpeechAct107160883.
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- Options_backdating comment "Options backdating is the practice of altering the date a stock option was granted, to a usually earlier (but sometimes later) date at which the underlying stock price was lower. This is a way of repricing options to make them valuable or more valuable when the option "strike price" (the fixed price at which the owner of the option can purchase stock) is fixed to the stock price at the date the option was granted.".
- Options_backdating label "Options backdating".
- Options_backdating label "Scandale des stocks options antidatées".
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