Expert Insights on Stock Option Backdating
Stock Option Backdating is the practice of granting employee stock options with a grant date prior to the actual date of when the options were granted. Companies grant the option at the lowest point, thus creating an immediate gain on the option during times of rising stock prices. In the past companies were required to report stock option grants to the Securities and Exchange Commission within two months of the grant date; now companies are required to report grants within two business days.
Gerson Lehrman Group Council Members are available to discuss Stock Option Backdating via phone consultations, live meetings, surveys, and other custom GLG products and services.
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Featured Council Members
GLG Council Members are leading experts including academics, scientists, and industry specialists
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Rohan Abraham
Client Service DirectorGrant Thornton India
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Richard Barker
Finance DirectorSpetisbury (Construction) Ltd
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Fatema Hunaid
Associate DirectorGrant Thornton India
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Amit Jaiswal
Associate Director Grant Thornton India
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Amit Jain
Client Service DirectorGrant Thornton India
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Recent News Analyses
News analyses are expert commentaries on current events, written by Council Members who are available for follow up consultations
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How Stock Option Backdating Can Be Detected
July 21, 2009
PCAOB Alerts Auditors on Backdating | www.cfo.com
We develop a straightforward method to find manipulation by corporate insiders of stock option award or exercise dates. We test the method against disclosed backdating companies and find the method to be extremely reliable. The study can be downloaded at the following link: .