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Backdating
(redirected from Options backdating)

   Also found in: Financial, Wikipedia 0.01 sec.

Predating a document or instrument prior to the date it was actually drawn. The negotiability of an instrument is not affected by the fact that it is backdated.


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? References in periodicals archive
According to The Wall Street Journal, which broke the stock options backdating scandal last year, the Justice Department has mounted criminal investigations at 54 companies.
Live--a project championed by former Chief Executive Bruce Karatz who resigned in November amid an inquiry into stock options backdating.
In options backdating, a company issues stock options on one date but provides fraudulent documentation indicating that the options were issued earlier.
 
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