Citation
American Psychological Association 7th edition (APA 7th)
🇺🇸 English, US
Bianchi, G. (2016). Stock options: From backdating to spring loading. The Quarterly Review of Economics and Finance, 59, 215–221. https://doi.org/10.1016/j.qref.2015.07.004
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Résumé
In this article I explore the impact of the introduction of the Sarbanes–Oxley Act (SOX) in 2002 and the Securities and Exchange Commission’s implementation of the Act in 2006 on the options granting process. I show that after the in troduct ion of the SOX and its implementation the pract ice of backdating options was subst ituted with the practice of “spring loading” options around analysts’ price targets announcements.