Armstrong, Christopher S.; Larcker, David F. - In: Journal of Accounting and Economics 47 (2009) 1-2, pp. 50-58
Bernile and Jarrell provide extensive analysis regarding the impact of backdating the stock option exercise price on stock returns for a sample of firms identified by the Wall Street Journal. Dhaliwal, Erickson, and Heitzman investigate whether executives backdate the exercise date to obtain...