IN FOCUS - Backdating Employee Stock Options - Tax Implications - Revelations concerning option-backdating practices at a number of corporations have led to criminal indictments, executive turnover, and financial restatements. Backdating creates the illusion that employee stock options were issued on an at-the-money basis when in fact they were in-the-money at the true measurement date. While ...
| Year of publication: |
2007
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| Authors: | Alexander, Raquel Meyer ; Hirschey, Mark ; Scholz, Susan |
| Published in: |
The CPA journal. - New York, NY : New York State Soc. of Certified Public Accountants, ISSN 0094-2049, ZDB-ID 8606109. - Vol. 77.2007, 10, p. 24-29
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