Discussion of “The impact of the options backdating scandal on shareholders” and “Taxes and the backdating of stock option exercise dates”

Author:

Armstrong Christopher S.,Larcker David F.

Publisher

Elsevier BV

Subject

Economics and Econometrics,Finance,Accounting

Reference15 articles.

1. Are executive stock option exercise driven by private information?;Aboddy;Review of Accounting Studies,2007

2. Bernile, G., Jarrell, G., 2008. The impact of the options backdating scandal on shareholders. Journal of Accounting and Economics, this issue, doi:10.1016/j.jacceco.2008.11.004.

3. Sonsini under scrutiny;Burrows;Business Week,2006

4. Cai, J., 2007. Executive stock option exercises: good timing or backating?. Working Paper, Drexel University.

5. The spread of options backdating: a closer look at the boards and directors involved;Cook;The Corporate Library,2006

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