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- Title
The Rise And Fall Of Options Backdating: From Executive Windfall To Executive Pitfall.
- Authors
Stone, Timothy P.
- Abstract
The article explores the controversy surrounding the backdating options of the Securities Exchange Commission (SEC) in the U.S. It states that option grants enable companies to enhance compensation packages, while incentivizing executives to increase company performance. Linda Chatman Thomsen, enforcement director of SEC, states that options dating has left the companies involve in an accounting tax and human resources quagmire.
- Subjects
UNITED States; INTERNATIONAL economic assistance; UNITED States. Securities &; Exchange Commission; THOMSEN, Linda Chatman; STOCK exchanges; FINANCIAL management
- Publication
Defense Counsel Journal, 2009, Vol 76, Issue 2, p174
- ISSN
0895-0016
- Publication type
Article