Backdating

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Backdating

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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Options backdating is a practice whereby the date of the option
Specifically, we study cases arising out of the stock options backdating scandal.
Next it attempts to determine how American business arrived at this point by examining the rise and fall of options backdating in light of regulation.
The SEC continues its investigation of 130 companies, and at least that many companies or more are conducting investigations that will report options backdating or springloading.
Caremark revealed last year that it was under investigation over possible options backdating.
In options backdating, a company issues stock options on one date but provides fraudulent documentation indicating that the options were issued earlier.
In professional liability, the markets for directors' and officers' insurance have been especially active, in the wake of ongoing government investigations and the most recent developments in stock options backdating.
This Essay examines the problem of tax noncompliance through the prism of the options backdating scandal.
The company's former CEO, George Samenuk, stepped down in October as part of a stock options backdating scandal that also led to the ouster of President Kevin Weiss.
The report found that to date, the options backdating scandal has resulted in an unadjusted initial decline in market value of $5.
The Securities Class Action Clearinghouse, a database maintained by Stanford Law School, lists 21 securities fraud class actions involving allegations of stock options backdating.