List or Articles - Worldwide
2009 | 2008 | 2007 | 2006 | 2005 | 2004 & earlier
December 2006
Canada
Backdated Options in Canada?
source: Dow Jones
posted to GEO: 18 December 2006
Canada
The options backdating game
source: The Globe and Mail
posted to GEO: 18 December 2006

China
New Regulations On Equity Incentives For Employees Of Listed Companies
Source: Mondaq
18 December 2006

European Union
Employee Ownership: Few IT companies among the top 100
Source: UNI Global Union
Posted to GEO: 18 December 2006
Asia
Hewitt Study Reveals Salary Increases Set to Stabilize in Asia Pacific
Source: PRNewswire
Posted to GEO: 18 December 2006
India
The ABC's of stock options
Source: Financial Express
Posted to GEO: 18 December 2006
Ireland
Employee Trust rejects Ryanair Offer
Source: Daily Telegraph
Posted to GEO: 18 December 2006
Ireland
Ryanair increases Aer Lingus shareholding to 26%
Source: Irish Examiner
Posted to GEO: 18 December 2006
Norway
Government may impose new limits on executive pay and options
Source: Aftenposten
Posted to GEO: 18 December 2006
Norway
Fat cats, yes - but they must deliver
Source: The Statesman
Posted to GEO: 18 December 2006
Singapore
Small businesses to hand over reigns to professionals
From: Newswire
Posted to GEO: 18 December 2006
South Africa
Carrying the can for dodgy perks
Source: Business Day
Posted to GEO: 18 December 2006
South Africa
How to play with words regarding options
Source: Business Report
Posted to GEO: 18 December 2006
South Africa
Every Anglo operation should be black empowered next year - CEO Trahar
Source: Mining Weekly
Posted to GEO: 18 December 2006
United Kingdom
Proshare Annual Share Awards
Source: Creditman
Posted to GEO: 18 December 2006
United Kingdom
Actor's firm faces investor complaints on exec pay and options
Source: Evening Standard
Posted to GEO: 18 December 2006
United States
Option Scandal Will Go on in 2007
Source: Associated Press
Posted to GEO: 18 December 2006
United States
A quick course in backdating options
Source: Associated Press
Posted to GEO: 18 December 2006
United States
Option-inquiry reactions crucial, according to prosecutor
Source: Associated Press
Posted to GEO: 18 December 2006
United States
Prosecutor says investigation into options could last years
Source: Bloomberg
Posted to GEO: 18 December 2006
United States
A case of "pay schizophrenia" at a large US investment bank
Source: Bloomberg
Posted to GEO: 18 December 2006
United States
Backdating is a slap to pensioners
Source: Business Today
Posted to GEO: 18 December 2006
United States
How to Clean Up a Scandal
Source: Business Week
Posted to GEO: 18 December 2006
United States
Splitting Stock Options In A Divorce
Source: Forbes
Posted to GEO: 18 December 2006
United States
Making Workers Partners
Source: Global Politician
Posted to GEO: 18 December 2006
United States
Option Scandals Take Down Many General Counsels
Source: Law.com
Posted to GEO: 18 December 2006
United States
California regulations on amendings compensation plan
Source: Mondaq
Posted to GEO: 18 December 2006
United States
Tax bill OK'd, helps workers in option trap (AMT)
Source: The Mercury News
Posted to GEO: 18 December 2006
United States
Taking Stock
Source: MSNBC - Entrepreneur.com
Posted to GEO: 18 December 2006
United States
Evidence suggests new angle to stock option scandal
Source: Reuters
Posted to GEO: 18 December 2006
United States
Google's options dissected
Source: The San Francisco Chronicle
Posted to GEO: 18 December 2006
United States
Watson Wyatt Option Survey 2001-2005
Source: SiliconValley.com
Posted to GEO: 18 December 2006
United States
Colorado professor paper on backdating, tax shelters and corporate culture
Source: SSRN
Posted to GEO: 18 December 2006
United States
Backdated options face stiff tax bills
Source: The Wall Street Journal
Posted to GEO: 18 December 2006
United States
Untainted Firms Alter How They Offer Options
Source: The Wall Street Journal
Posted to GEO: 18 December 2006
United States
Reclaiming Pay from Executives is tough to do
Source: The Wall Street Journal
Posted to GEO: 18 December 2006
November 2006
Canada
Will Stock Options Backdating Scandals Come To Canada?
source: Mondaq
posted to GEO: 20 November 2006
Jamaica
What is development? (include discussion of employee wealth)
Source: Jamaica Observer
20 November 2006
South Africa
Executives in Illegal Share Deal, Report Finds
Source: Business Day
Posted to GEO: 20 November 2006
Switzerland
Credit Suisse scraps controversial employee options plan
Source: Forbes
Posted to GEO: 20 November 2006
United Kingdom
Look Before You Leap! A Primer On Employee Stock Incentive Plans In The UK
Source: Mondaq
Posted to GEO: 20 November 2006
United Kingdom
Still waiting for delivery of Royal Mail's share incentives
Source: The Times
Posted to GEO: 20 November 2006
United States
Pay Consultants Seek Shield From Suits Spawned by New U.S. Rule
Source: Bloomberg
Posted to GEO: 20 November 2006
United States
Shareholders to turn up heat over executive pay
Source: Chicago Tribune
Posted to GEO: 20 November 2006
United States
Harvard, Cornell, Insead Professors investigate option backdating
Source: Harvard Law School
Posted to GEO: 20 November 2006
United States
Backdating Issues Create a Taxing Situation in More Than One Way
Source: National Law Journal
Posted to GEO: 20 November 2006
United States
Options have lost their luster, but many still lust for them
Source: San Francisco Chronicle
Posted to GEO: 20 November 2006
United States
The options blood bath
Source: Washington Post
Posted to GEO: 20 November 2006
Global
Rewards Rise for Rewards Specialists
Source: SHRM Online November 2006
Posted to GEO: 8 November 2006

Iran
Ahmadinejad hands out "justice" shares to needy
Source: Khaleeji Times
Posted to GEO: 8 November 2006

Iran
Iranian government offers state shares to low-income people
Source: People's Daily Online
Posted to GEO: 8 November 2006

South Africa
Staff share schemes 'need structure'
Source: Business Day
Posted to GEO: 8 November 2006
South Africa
South Africa executive pay
Source: Business iAfrica.com
Posted to GEO: 8 November 2006
South Africa
Tax benefits of BEE What Sars is doing to make BEE more attractive
Source: MoneyWeb
Posted to GEO: 8 November 2006
United Kingdom
Companies urged to review existing employee share schemes
Source: Easier Business
Posted to GEO: 8 November 2006
United Kingdom
MPs attack plan for Royal Mail share payouts
Source: The Guardian
Posted to GEO: 8 November 2006
United Kingdom
Royal Mail's Crozier still favours employee share scheme
Source: Life Style Extra
Posted to GEO: 8 November 2006
United States
Study from Pearl Meyer & Partners: Corporate Use of Equity Shrinks for 3rd Straight Year
Source: Businesswire
Posted to GEO: 8 November 2006
United States
Dramatic Difference in CEO Pay by Company Size, Steven Hall & Partners Survey Shows
Source: Businesswire
Posted to GEO: 8 November 2006
United States
SEC's Cox: More Backdating Charges to Come
Source: CFO.com
Posted to GEO: 8 November 2006
United States
Where Were The Auditors?
Source: Forbes Online
Posted to GEO: 8 November 2006
United States
Inquiry on options widens to tax evasion angle
Source: International Herald Tribune
Posted to GEO: 8 November 2006
United States
IRS Grants Employers, Optionees More Time To Amend Discount Stock Options - Except Backdated Ones
Source: LocalTechWire.com
Posted to GEO: 8 November 2006
United States
Easing his way out (turning his company over to employees)
Source: Mail Tribune
Posted to GEO: 8 November 2006
United States
SEC's Cox hails corporate handling of option scandal
Source: Marketwatch
Posted to GEO: 8 November 2006
United States
SEC's Thomsen says spring-loading case feasible
Source: Reuters
Posted to GEO: 8 November 2006
United States
US SEC pursued few late stock-option filing issues
Source: Reuters
Posted to GEO: 8 November 2006
Canada
Dating games: Not so rosy over stock-option grants
source: Canadian Business Magazine
posted to GEO: 1 November 2006
Canada
New disclosure rules to reflect evolving world (including shares)
source: The Globe and Mail
posted to GEO: 1 November 2006
Ireland
Ryanair uses tax scheme to woo Aer Lingus workers
Source: Accountancy Age
Posted to GEO: 1 November 2006
Ireland
Employee Trust Ups Aer Lingus Stake
Source: Airwise News
Posted to GEO: 1 November 2006
Ireland
Aer Lingus charges Ryanair over inaccuracies re Employee Share Trust
Source: FinFacts
Posted to GEO: 1 November 2006
Ireland
Businesses want risk takers to be rewarded (including employee share matters)
Source: The Kingdom
Posted to GEO: 1 November 2006

Japan
Japan ends one type of penalty tax
Source: Market Day
1 November 2006

South Africa
Growing need for expert administration (for share plans)
Source: Cape Business News
Posted to GEO: 1 November 2006
United States
Corporate Focus Now Meets FAS 123R Option Expensing Regulations
Source: AccountingWEB.com
Posted to GEO: 1 November 2006
United States
The Mounting Costs of Backdating Options
Source: CFO.com
Posted to GEO: 1 November 2006
United States
What's a Backdated Stock Option Worth?
Source: CFO.com
Posted to GEO: 1 November 2006
United States
Beyond Backdating: Fair-Value Fraud Risk
Source: CFO.com
Posted to GEO: 1 November 2006
United States
Backdating and You: What You Need to Know If Your Company Comes Under Scrutiny
Source: Computerworld
Posted to GEO: 1 November 2006
United States
Fixing Executive Options: The Veil of Ignorance
Source: Harvard Business School of Working Knowledge
Posted to GEO: 1 November 2006
United States
IRS Extends 409A Compliance Date For Non-Qualified Deferred Comp Arrangements
Source: Mondaq
Posted to GEO: 1 November 2006
United States
Conference Board Annual Report on CEO/Director Pay
Source: Newswise
Posted to GEO: 1 November 2006
United States
Hidden victims of option backdating
Source: SFGate.com
Posted to GEO: 1 November 2006
United States
SEC looks at interlocking directors in options probes
Source: Silicon Valley/San Jose Business Journal
Posted to GEO: 1 November 2006
October 2006
Canada
Potential Effect Of New Rules Under USA Section 409A On Certain Canadian Plans
source: Mondaq
posted to GEO: 23 October 2006
Global
Employee Benefits and Ownership
Source: Global Politician
Posted to GEO: 23 October 2006
Ireland
Employees use their shares to move to foil Aer Lingus takeover
Source: Daily Post
Posted to GEO: 23 September 2006
New Zealand
'Hostile' farmer reaction to meat company's share plan
Source: Gisborne Herald
Posted to GEO: 23 October 2006
South Africa
Can union businesses transform ownership?
Source: Business Report
Posted to GEO: 23 October 2006
South Africa
Unions indicate they would like others to follow AngloGold Ashanti ESOP lead
Source: Mining Weelky
Posted to GEO: 23 October 2006
United Kingdom
Royal Mail and government clash over privatisation (including employee share plan)
Source: Brand Republic
Posted to GEO: 23 October 2006
United Kingdom
Bank's special shares scheme highlights hidden millions outside the boardroom
Source: The Guardian
Posted to GEO: 23 October 2006
United States
Summary of Studies on US CEO Compensation (including options): Abuse or Reward?
Source: AccountingWEB.com
Posted to GEO: 23 October 2006
United States
Accounting Rules Allow "Spring-loading," "Bullet-dodging" Option Grants
Source: AccountingWEB.com
Posted to GEO: 23 October 2006
United States
How back-dating options hurts all of a company's investors
Source: Boston Globe
Posted to GEO: 23 October 2006
United States
Frederic Cook Survey Shows CEO Long-Term Incentive Grants at Large Companies Flat Since 2001
Source: Business Wire
Posted to GEO: 23 October 2006
United States
Wilson Group Study Debunks Conventional Wisdom about Equity Compensation
Source: Business Wire
Posted to GEO: 23 October 2006
United States
Spring-Loading Raises Doubts at SEC
Source: CFO.com
Posted to GEO: 23 October 2006
United States
Steve Jobs apologizes for stock options backdating by Apple
Source: finfacts.com
Posted to GEO: 23 October 2006
United States
Largest employee-owned engineering firm, SAIC, sets terms for $1 billion IPO
Source: MarketWatch.com
Posted to GEO: 23 October 2006
United States
Tax Issues Related To Discounted Stock Options
Source: Mondaq
Posted to GEO: 23 October 2006
United States
Stock Compensation Accounting Rules May Require Charge For Discretionary Capitalization Adjustments
Source: Mondaq
Posted to GEO: 23 October 2006
United States
United States: Code Section 409a Transition Relief Extended Through 2007
Source: Mondaq
Posted to GEO: 23 October 2006
United States
Backdating to the Future
Source: Wall Street Journal
Posted to GEO: 23 October 2006
United States
Verizon Ties CEO Pay to Project Success Instead of Company Stock Performance
Source: Wall Street Journal
Posted to GEO: 23 October 2006
Canada
Telling It Right [option disclosure]
source: Mondaq
posted to GEO: 6 October 2006
United States / Canada
Knowing Your Options [pitfalls of backdating from Canadian/US Perspectives]
Source: Canadian Underwriter
Posted to GEO: 6 October 2006
Finland
State-appointed investigator says Fortum too dominant in power generation [mentions options too]
Source: Newsroom Finland
6 October 2006
South Africa
A Breakthrough Deal
Source: AllAfrica.com
Posted to GEO: 6 Octobber 2006
South Africa
Employee share scheme is another shrewd move by AngloGold
Source: Business Report
Posted to GEO: 6 Octobber 2006
South Africa / United States
Fugitive in Options Case Gets Bail in Namibia
Source: Smart Money
Posted to GEO: 6 Octobber 2006
United Kingdom
FSA moves to crackdown on share options
Source: Times Online
Posted to GEO: 6 Octobber 2006
United Kingdom
Backdating comes to the fore
Source: VNUnet.com
Posted to GEO: 6 Octobber 2006
United States / South Africa
Fugitive in Options Case Gets Bail in Namibia
Source: Smart Money
Posted to GEO: 6 October 2006
United States / South Africa
Options Probe Has Cost Investors $7.9 Billion in Market Value
Source: Bloomberg
Posted to GEO: 6 October 2006
United States / Canada
Knowing Your Options [pitfalls of backdating from Canadian/US Perspectives]
Source: Canadian Underwriter
Posted to GEO: 6 October 2006
September 2006
Australia
Workers should get share of the action, forum told
Source: Fairfax Digital
29 September 2006
France
French option limits could be set by company boards
Source: Hemscott
Posted to GEO: 29 September 2006
France
France to curb executive stock options
Source: International Herald Tribune
Posted to GEO: 29 September 2006
India
Employee attrition & retention strategies
Source: Financial Express
Posted to GEO: 29 September 2006
United Kingdom
Labour MP Milburn wants 'power gap' closed; includes employee shares
Source: BBC News
Posted to GEO: 29 September 2006
United Kingdom
UK regulator warns on stock options
Source: IR Magazine
Posted to GEO: 29 September 2006
United Kingdom
Incentive plans under scrutiny
Source: Yorkshire Post Today
Posted to GEO: 29 September 2006
United States
Scholar finds pattern of backdating to boost option payouts
Source: Arizona Daily Star
Posted to GEO: 29 September 2006
United States
FBI Promises Crackdown on Option Fraud as Cases Increase
Source: Bloomberg
Posted to GEO: 29 September 2006
United States
SEC Issues Option Accounting Guidance
Source: CFO.com
Posted to GEO: 29 September 2006
United States
Salary.com and Ethics & Compliance Officer Association Survey Validates Continuing Value of Ethics and Compliance Officers’ Roles in America’s Corporations
Source: CSRwire.com
Posted to GEO: 29 September 2006
United States
Posthumous Award for Director: Options
Source: LA Times
Posted to GEO: 29 September 2006
Global
The Five C's of Managing Cross-Border Equity and Deferred Compensation (.pdf - 293 KB)
Source: KPMG
Posted to GEO: 27 September 2006
Global
Incentive (Equity Cash) Compensation and Location of Employees - Should You Be Concerned? (.pdf - 417 KB)
Source: KPMG
Posted to GEO: 27 September 2006
Canada
Canada Securities Administrators urge to audit option policies
source: Toronto Star
posted to GEO: 14 September 2006
Canada
Study by Veritas Investment Research on Option Timing In Canada
source: National Post
posted to GEO: 14 September 2006
United States/Ireland
IRS Appeals US Tax Court Decision On Xilinx Options
Source: EasyBourse
Posted to GEO: 14 September 2006
Jamaica
Digicel to share profits with workers
Source: Jamaica Observer
14 September 2006
United Kingdom
Ten Ways To Win With Shares (includes employee methods)
Source: Fool.co.uk
Posted to GEO: 14 September 2006
United States/Ireland
IRS Appeals US Tax Court Decision On Xilinx Options
Source: EasyBourse
Posted to GEO: 14 September 2006
United States
Prominent Corporate Lawyers Didn't Stop Shady Options Deals
Source: Law.com
Posted to GEO: 14 September 2006
United States
Backdating Stock Options: Intentional Fraud or Carelessness?
Source: Law.com
Posted to GEO: 14 September 2006
United States
Options scandal seen not involving pay advisers
Source: Reuters
Posted to GEO: 14 September 2006
United States
Trying to fix options; some Silicon Valley firms making changes
Source: SiiliconValley.com
Posted to GEO: 14 September 2006
United States
Attorneys, Auditors, Others Getting Attention In Options Timing Affair
Source: SmartPros
Posted to GEO: 14 September 2006

China
China Brokerage unveils stock option plan
Source: People's Daily Online
12 September 2006

France
Morality of boss's pay can't be legislated
Source: Japan Times
Posted to GEO: 12 September 2006
India
Leaks and laxity in ESOP regulations
Source: Express Money
Posted to GEO: 12 September 2006
South Africa
Minister Calls for Broader Participation in BEE
Source: AllAfrica
Posted to GEO: 12 September 2006
United Kingdom
Change in bonus rates for SAYE sharesave scheme
Source: Easier Financial News
Posted to GEO: 12 September 2006
United Kingdom
Share and share alike
Source: CommentisFree/Guardian
Posted to GEO: 12 September 2006
United Kingdom
Shares Held by Management in Private Equity Companies
Source: Mondaq
Posted to GEO: 12 September 2006
United States
Class Action Lawsuits (inc. Option issues): Winners and Losers
Source: Accounting Web
Posted to GEO: 12 September 2006
United States
Exec Stock Options Scrutinized By Congress
Source: All Headline News
Posted to GEO: 12 September 2006
United States
Buying your employer's stock can be a risky move
Source: Asbury Park Press
Posted to GEO: 12 September 2006
United States
Accountability and Options Accounting
Source: Barrons
Posted to GEO: 12 September 2006
United States
Firms Vest Early, Dodge Option Expense
Source: CFO.com
Posted to GEO: 12 September 2006
United States
Is Spring-loading Wrong? (Senate Testimony)
Source: CFO.com
Posted to GEO: 12 September 2006
United States
IRS joins Bay Area options backdating task force
Source: EE Times Online
Posted to GEO: 12 September 2006
United States
Labor Seeks Accountability on Options
Source: LA Times
Posted to GEO: 12 September 2006
United States
Senate Testimony: Backdating of options is extensive
Source: Mercury News
Posted to GEO: 12 September 2006
United States
Backdating Scandal: Lessons for Privately-Held Companies
Source: Mondaq
Posted to GEO: 12 September 2006
United States
Feds (SEC, IRS, DOJ) Say They're Targeting Stock Options
Source: SF Gate
Posted to GEO: 12 September 2006
United States
Shares Held by Management in Private Equity Companies
Source: Washington Post
Posted to GEO: 12 September 2006
United States
Shares Held by Management in Private Equity Companies
Source: Washington Post
Posted to GEO: 12 September 2006
United States
Backdating is part of tradition of boosting exec pay by bending rules
Source: Washington University
Posted to GEO: 12 September 2006
United States
Stock Option Fiends Revealed
Source: Wall Street Journal
Posted to GEO: 12 September 2006
General
Employees' Perceived Value of Their Stock Option Holdings: How Training Affects the Cost-Value Gap
Source: Social Science Research Network
Posted to GEO: 5 September 2006
August 2006
Africa
Executives' Increases Double Inflation Rate, Says Deloitte (article mentions reduced option use)
Source: AllAfrica.com
Posted to GEO: 28 August 2006

China
SOEs to get stock incentive plan
Source: China Daily
28 August 2006

India
Is the backdating fraud big in India too?
Source: Financial Express
Posted to GEO: 28 August 2006
India
A blind alley called options backdating
Source: Hindu Business Line
Posted to GEO: 28 August 2006
India
ESOPs can be taxing too
Source: Hindu Business Line
Posted to GEO: 28 August 2006
India
No share options for state bank workers - Chidambaram
Source: Reuters India
Posted to GEO: 28 August 2006
United Kingdom
Employees miss out on tax breaks
Source: Easier Business News
Posted to GEO: 28 August 2006
United Kingdom
Employee share schemes - the exercise of discretion by remuneration committees
Source: Mondaq - CMS Cameron McKenna
Posted to GEO: 28 August 2006
United Kingdom
Relief for companies offering share options
Source: Times Online
Posted to GEO: 28 August 2006
United States
Accounting, Economic Experts Call Expensing Options Improper Accounting
Source: Accounting Web
Posted to GEO: 28 August 2006
United States
Fallout from options problems lands at Nasdaq's door
Source: Market Watch
Posted to GEO: 28 August 2006
United States
Reality of stock-option drama is most errors were unintended
Source: The Mercury News
Posted to GEO: 28 August 2006
United States
Firms accelerating stock-option availability
Source: San Francisco Chronicle
Posted to GEO: 28 August 2006
United States
Stock-Option Accounting Woes Create Good Deals
Source: Smart Pros
Posted to GEO: 28 August 2006
United States
Coalition for Tax Fairness Applauds House of Rep's for Passing ISO AMT Relief
Source: Business Wire
Posted to GEO: 28 August 2006
United States
Council of Institutional Investors Presses Companies on Options Policy
Source: CFO.com
Posted to GEO: 28 August 2006
United States
Don Delves Publishes Stock Options & The New Rules of Corporate Accountability
Source: DePauw University News
Posted to GEO: 28 August 2006
United States
Few Opting Out
Source: Industry Week
Posted to GEO: 28 August 2006
United States
Sympathy For Stock Option Backdaters
Source: Internet News Bureau
Posted to GEO: 28 August 2006
United States
Exploring 'Options' to Avoid Backdating Woes
Source: Law.com
Posted to GEO: 28 August 2006
United States
ESOP's fables: the story of Hoover Vacuums
Source: Miami Herald
Posted to GEO: 28 August 2006
United States
Q&A: Why backdating matters
Source: Newsday.com
Posted to GEO: 28 August 2006
United States
Prosecutors Crack Down on Stock Options
Source: NewsMax.com
Posted to GEO: 28 August 2006
United States
ESOP Association Submits Testimony to Senate Committee on Finance
Source: PR Newswire
Posted to GEO: 28 August 2006
United States
Backdating Options Session Added to SCCE's Compliance & Ethics Institute in September
Source: PR Newswire
Posted to GEO: 28 August 2006
United States
Bear Stearns proposes model for an options market
Source: Reuters
Posted to GEO: 28 August 2006
United States
SEC's Cox sees reforms curbing options abuses
Source: Reuters
Posted to GEO: 28 August 2006
United States
Huge options timing scandal seen straining US SEC
Source: Reuters
Posted to GEO: 28 August 2006
United States
Options scandal? Ho-hum
Source: San Francisco Chronicle
Posted to GEO: 28 August 2006
United States
Options abuses might become too much
Source: STL Today.com
Posted to GEO: 28 August 2006
United States
Options backdating could put company at odds with Internal Revenue Service
Source: STL Today.com
Posted to GEO: 28 August 2006
United States
Internal Revenue Service Conducting Own Options Investigations
Source: Web CPA
Posted to GEO: 28 August 2006
July 2006
Australia
Employees get a slice of booming market pie
Source: Thye West Australian
18 July 2006
India
Govt moots ESOS for PSU banks
Source: Economic Times
Posted to GEO: 18 July 2006
United States
Frederic Cook/Mercer Study of 350 large corporations
Source: Frederic Cook & Mercer
Posted to GEO: 18 July 2006
United States
Pay and the boardroom benchmark
Source: Financial Times
Posted to GEO: 18 July 2006
United States
Options need greater openness and oversight
Source: Financial Times
Posted to GEO: 18 July 2006
United States
US SEC's Cox sees options spring-loading guidance
Source: Reuters
Posted to GEO: 18 July 2006
United States
Deferred Compensation for Executives under Sec. 409A (Part I)
Source: The Tax Adviser
Posted to GEO: 18 July 2006
United States
Washington Post's Study of 2005 Compensation, including Equity (4 articles)
Source: The Washington Post
Posted to GEO: 18 July 2006
United States
Backdating Revisited
Source: The Wall Street Journal
Posted to GEO: 18 July 2006
United States
Executive Pay: The 9/11 Factor
Source: The Wall Street Journal
Posted to GEO: 18 July 2006
United States
Taskforce probing options
Source: The Wall Street Journal & The Financial Times
Posted to GEO: 18 July 2006
United States
Apple Announces Update Regarding Stock Option Grants
Source: Apple Computer
Posted to GEO: 7 July 2006
Canada
Pros and cons to granting executives stock options
source: The Vancouver Sun
posted to GEO: 5 July 2006
European Union
Incentives replace share options
Source: Birmingham Post
Posted to GEO: 5 July 2006
Singapore
Reward Options
From: Business Times Singapore
Posted to GEO: 5 July 2006
United States
Inquiry at Apple -- option irregularities -- Stock grants to executives under scrutiny
Source: The San Francisco Chronicle
Posted to GEO: 5 July 2006
United States
Stock Options Influence on Manager's Salaries and Firm Performance
Source: The Business Review
Posted to GEO: 5 July 2006
United States
Zions Registers a New Stock Option Valuation Method
Source: CNN.com
Posted to GEO: 5 July 2006
United States
Hewitt's Microhistory of Employee Benefits and Compensation in USA, 1794-2005
Source: Hewitt Associates
Posted to GEO: 5 July 2006
United States
Looking Back at Management Incentive Plans
Source: The Journal of Compensation & Benefits
Posted to GEO: 5 July 2006
United States
Former SEC Chairman Pitt on Options Back-Dating
Source: SmartPros
Posted to GEO: 5 July 2006
United States
Temple's Fox School of Business June 2006 Exec Comp Conference
Source: Temple's Fox School of Business
Posted to GEO: 5 July 2006
United States
How to Undo Unfair Options?
Source: The Wall Street Journal
Posted to GEO: 5 July 2006
United States
Backdating Woes Beg the Question of Auditors' Role
Source: The Wall Street Journal
Posted to GEO: 5 July 2006
June 2006
United States
IRS issues Revenue Procedure on Revoking 83(b) elections
Source: Thompson RIA
Posted to GEO: 29 June 2006
United States
Why '90s Audits Failed to Flag Suspect Options
Source: The Wall Street Journal
Posted to GEO: 22 June 2006
Australia
Share wealth through sacrifice
Source: Financial Review
20 June 2006
Canada
Respecting Privacy In Business Transactions (includes mention of share plans)
source: Fraser Milner Casgrain
posted to GEO: 20 June 2006
European Union
U.S.-Style Pay Deals for Chiefs Become All the Rage in Europe
Source: The New York Times
Posted to GEO: 20 June 2006
India
On restructuring pay with a skew towards ESOPs
Source: The Hindu Business Line
Posted to GEO: 20 June 2006

Japan
Fewer Firms Offering Stock Options Under New Accounting Rules
Source: Nikkei Report
20 June 2006

Singapore
Stock options abuse - is there a solution?
From: Business Times Singapore
Posted to GEO: 20 June 2006
Singapore
SIAS calls for transparency in stock options
From: Business Times Singapore
Posted to GEO: 20 June 2006
Taiwan
MOEA Decides Adopting Restricted Stock Scheme in Cope with New Employee Bonuses Accounting Policy
From: Info Times
Posted to GEO: 20 June 2006
United Kingdom
IN DEPTH EMPLOYEE SHARE SCHEMES: Piece of the pie
Source: Employee Benefits
Posted to GEO: 20 June 2006
United States
Options Backdating: Software can help flag even the appearance of wrongdoing
Source: Baseline
Posted to GEO: 20 June 2006
United States
Moody's sees backdating as a credit risk
Source: CFO.com
Posted to GEO: 20 June 2006
United States
Options backdating scandal's victims: staff morale, investor trust
Source: Electronic Engineering Times
Posted to GEO: 20 June 2006
United States
SEC said eyeing auditors in stock option probe
Source: Reuters
Posted to GEO: 20 June 2006
United States
SEC Chairman Cox Speech, including equity compensation issues
Source: SEC
Posted to GEO: 20 June 2006
United States
Zions Files To Offer Option-Appreciation-Rights Securities
Source: Smart Money
Posted to GEO: 20 June 2006
United States
Silicon Valley CEOs' pay loses some sparkle --- Restricted stock fails to offset options loss; Equilar Study
Source: The Wall Street Journal
Posted to GEO: 20 June 2006
Canada
Salary Clarity Urged
source: Calgary Sun
posted to GEO: 12 June 2006
Canada
Study compares CEO comp (including options) and total stock return
source: Ontario Teachers Pension Plan
posted to GEO: 12 June 2006
India
IT companies now use RSUs to retain staff
Source: The Economic Times
Posted to GEO: 12 June 2006
India
Retaining talent: ESOPs spread wings
Source: The Times of India
Posted to GEO: 12 June 2006
United Kingdom
Age discrimination and employee share schemes
Source: CMS Cameron McKinna May
Posted to GEO: 12 June 2006
United Kingdom
Staff Share Oil Profits
Source: Employee Benefits Magazine
Posted to GEO: 12 June 2006
United Kingdom
Recent postings by HM Revenue and Customs Share Schemes division
Source: HM Revenue and Customs Share Schemes News
Posted to GEO: 12 June 2006
United States
CFA Centre Calls for SEC reform on backdating
Source: CFA Centre
Posted to GEO: 12 June 2006
United States
Stock Options Not Wages, Court Rules
Source: New York Law Journal
Posted to GEO: 12 June 2006
United States
Lifting the Lid: Stock options 'spring-loading' targeted
Source: Reuters
Posted to GEO: 12 June 2006
United States
SEC Chairman Cox says backdating is under scrutiny
Source: Reuters
Posted to GEO: 12 June 2006
United States
Option Study Becomes Required Reading
Source: Wall Street Journal
Posted to GEO: 12 June 2006
May 2006
United States
Stock options worries cast shadow over Silicon Valley
Source: The Financial Times
Posted to GEO: 31 May 2006
United States
Stock Options Investigation Widens
Source: The Financial Times
Posted to GEO: 31 May 2006
United States
UNDER NEW MANAGEMENT; These Workers Act Like Owners (Because They Are)
Source: New York Times
Posted to GEO: 31 May 2006
United States
Possible Options Scams at Several Local Companies
Source: San Francisco Chronicle
Posted to GEO: 31 May 2006
United States
Stock-Options Expensing Rule Can Spur Cash-Flow Confusion
Source: The Wall Street Journal
Posted to GEO: 31 May 2006
Australia
Employee share schemes - Rollover relief changes
Source: Australia Tax Office
19 May 2006
Australia
May 2006 budget provision as to stapled stock
Source: Institute of Chartered Accountants
19 May 2006

China
New Regulations on Equity Incentives for Employees of Listed Companies
Source: China Law & Practice
19 May 2006

Philippines
SEC Ok's US Firms reallocation of shares plan
By: Jeffrey O. Valisno
From: Businessworld
19 May 2006
South Africa
WAL finds irregularities in one individual's share scheme transactions
Source: Metal Bulletin
Posted to GEO: 19 May 2006
United Kingdom
Developments on Royal Mail and its share plan
By: Daniel Farey-Jones
Source: Brand Republic
Posted to GEO: 19 May 2006
United Kingdom
Accountants want employee share schemes improved
Source: Businesszone
Posted to GEO: 19 May 2006
United Kingdom
CCH Employee Share Scheme Guide
Source: CCH
Posted to GEO: 19 May 2006
United Kingdom
Buyer's Guide: Share incentive plans
Source: Employee Benefits Magazine
Posted to GEO: 19 May 2006
United States
Do option grants have value implications for firm performance?
Source: Review of Quantitative Finance & Accounting
Posted to GEO: 19 May 2006
United States
Options Expenses and Earnings Management
Source: Associated Press
Posted to GEO: 19 May 2006
United States
Option Expensing Leaves Room For Tallying the Volatility Factor
Source: The Wall Street Journal
Posted to GEO: 19 May 2006
United States
Many CEOs receive dividends on 'phantom' stock
By: Scott Thurm
Source: The Wall Street Journal
Posted to GEO: 19 May 2006
United States
Stock-Option Horrors [backdating]
Source: The Wall Street Journal
Posted to GEO: 19 May 2006
United States
Expensing stock options has companies studying what they can afford
Source: The Dallas Morning News
Posted to GEO: 19 May 2006
United States
Stock options expensing: Examination of agency & institutional theory explanations
Source: The Journal of Business Research
Posted to GEO: 19 May 2006
United States
Role Of Life Insurance In Planning For Option Wealth
Source: National Underwriter Life & Health
Posted to GEO: 19 May 2006
United States
Option compensation & likelihood of meeting analysts' quarterly earnings targets
Source: Review of Quantitative Finance & Accounting
Posted to GEO: 19 May 2006
United States
Feds subpoena Comverse on stock-option grants
Source: San Francisco Marketwatch
Posted to GEO: 19 May 2006
United States
Sec. 409A and Stock Options: A Cause for Concern?
Source: The Tax Adviser
Posted to GEO: 19 May 2006
Worldwide
Global Stock Plans, Greater Sensitivity to Local Conditions
Source: Benifits & Compensation International
Posted to GEO: 19 May 2006
European Union
International Survey on Employee Share Ownership and Work Values
Publisher The European Federation of Employee Share Ownership (EFES)
Posted to GEO: 11 May 2006

China
Dairy firm workers get stock incentive
Source: China Daily
3 May 2006

India
Attrition Trouble (including discussion of restricted stock units)
by: Mobis Philipose and Vivek Kaul
Source: Daily News & Analysis, India
Posted to GEO: 3 May 2006
South Africa
Sharing the Spoils - Editorial
Source: Dispatch (South Africa)
Posted to GEO: 3 May 2006
United States
US groups cash in on accounting rules
By: Nicholas Neveling
Source: Accountancy Age
Posted to GEO: 3 May 2006
United States
Lawsuit against a firm for backdating options
Source: ClassActionNews.blogspot.com
Posted to GEO: 3 May 2006
United States
Stock Options at Wholesale
By: Eric Dash
Source: The New York Times
Posted to GEO: 3 May 2006
United States
Options trick doesn't fool IRS [Backdated options]
By: Charles Forelle and James Bandler
Source: The Wall Street Journal
Posted to GEO: 3 May 2006
April 2006
United States
Dolmat Connell studies on equity compensation and high tech companies
Source: Dolmat Connell & Partners
Posted to GEO: 19 April 2006
Canada
Employee Optionholders & Shareholders-Foresight is Key to Maintaining Flexibility for Future
source: www.mondaq.com
posted to GEO: 17 April 2006
India
ESOP Opera returns
Source: India Today
Posted to GEO: 17 April 2006
South Africa
Shareholders approve deal including Empowerment plan for historically disadvantaged employees
Source: The Business Report
Posted to GEO: 17 April 2006
United States
Stock-Based Awards Fuel CFO Earnings
Press Release
Source: CFO.com
Posted to GEO: 17 April 2006
United States
ISO AMT Tax Credit Fairness Act progress
Press Release
Source: The Colaition for Tax Fairness
Posted to GEO: 17 April 2006
United States
Experts Say SEC's Proposal Too Soft On Exec Compensation, especially stock options
By: Judith Burns
Source: Dow Jones Newswires
Posted to GEO: 17 April 2006
United States
Options to Stock Options
Source: HR Magazine
Posted to GEO: 17 April 2006
United States
Earnings management around employee stock option reissues
Source: The Journal of Accounting and Economics
Posted to GEO: 17 April 2006
United States
Options in the Mirror, Bigger Than They Seem
By: Patrick McGeehan
Source: The New York Times
Posted to GEO: 17 April 2006
United States
Payroll audits can lead IRS to target execs, companies (including equity compensation)
Source: Texas Lawyer
Posted to GEO: 17 April 2006
United States
Stock options to ripple through earnings
Source: USA Today
Posted to GEO: 17 April 2006
United States
CEO Compensation Survey (A Special Report)
Source: The Wall Street Journal
Posted to GEO: 17 April 2006
Canada
Stock options send oil exec's compensation soaring
source: The Calgary Herald
posted to GEO: 3 April 2006
India
To tame Naxals, give tribals a stock option
Source: The Times of India
Posted to GEO: 3 April 2006
United States
Earnings (reflecting options): Its still Apples and Oranges
Source: BusinessWeek
Posted to GEO: 3 April 2006
United States
The Bottom line on options: Who are the winners in the battle over expensing? Just look in the corner office
Source: BusinessWeek
Posted to GEO: 3 April 2006
United States
Equilar study reports on S&P 500 CEO compensation in 2005 including stock-based compensation
Source: Equilar.com
Posted to GEO: 3 April 2006
United States
Labor Funds focus in 2006 on Firm compensation including options
Source: www.IRRC.com
Posted to GEO: 3 April 2006
United States
NYC Pension Fund succeeds in having options be performance-based
Source: New York City Press Release
Posted to GEO: 3 April 2006
United States
Options expense hurts stock prices according to Credit Suisse report
Source: Reuters News Service
Posted to GEO: 3 April 2006
United States
Executives' pay packages stray from options
Source: American-Statesman.com
Posted to GEO: 3 April 2006
March 2006
Ireland
Aer Lingus ESOP share auction to spark interest
Source: The Irish Times
Posted to GEO: 27 March 2006
Korea
Stock Options Declining
By: Collin Baber & Sun-Young Park
Source: Korean News
Posted to GEO: 27 March 2006
New Zealand
Trend against Performance pay grows
By: Michelle Quah
Source: The New Zealand Herald
Posted to GEO: 27 March 2006
Singapore
Tax deduction on share options fraught with problems
By: Michelle Quah
From: Business Times Singapore
Posted to GEO: 27 March 2006
United States
The Perfect Payday
Source: The Wall Street Journal
Posted to GEO: 27 March 2006
United States
Backdated stock options under investigation in US
By: Carl Mortished, International Business Editor
Source: The Times
Posted to GEO: 27 March 2006
United States
Tech companies give stock-options value, actually survive
By: Carl Mortished, International Business Editor
Source: The Wall Street Journal, post-gazette.com
Posted to GEO: 27 March 2006
Worldwide
Canadian professor study: Options can make executives more risk-averse
By: Janet McFarland
Source: www.workopolis.ca
Posted to GEO: 27 March 2006
Ireland
EU Prospectus Directive and Employee Share Schemes in Ireland
Source: A&L Goodbody
Posted to GEO: 21 March 2006
Australia
Employee Share Ownership in Australia
Source: Workplace.gov.au
9 March 2006
United Kingdom
Director Pay is top of Shareholders' Agenda
By: Martin Essex
Source: Financial News
Posted to GEO: 9 March 2006
United Kingdom
Employee Share Ownership: Leap of faith
By: Julie Hill
Source: Human Resources Magazine
Posted to GEO: 9 March 2006
United States
Losing the Anchor (Tech firms' option-related financial reporting)
By: Andrew Bary
Source: Barron's
Posted to GEO: 9 March 2006
United States
Huge Payouts for CFOs with Options
By: Stephen Taub
Source: www.CFO.com
Posted to GEO: 9 March 2006
United States
SEC looks at Affiliated Computer's option grants
Source: Reuters.com
Posted to GEO: 9 March 2006

China
State firm executives to get stock options
Source: www.chinaview.cn
6 March 2006

Korea
New rules target stock options
By: Kim Jong-yoon
Source: joongangdaily.joins.com
Posted to GEO: 6 March 2006
United States
In-the-Money Value of CEO Options Soared at Best-Performing Companies in 2005, Watson Wyatt Finds
Source: Watson Wyatt
Posted to GEO: 6 March 2006
United States
The pulse quickens for stock grants
By: David Nicklaus
Source: St Louis Post-Dispatch
Posted to GEO: 6 March 2006
February 2006
Australia
The Best Option for Rewards
Source: BRW.com
15 February 2006
Thailand
Egat May Pay IPO Taxes for Its Employees
By: Yuthana Praiwan and Wichit Chantanusornsiri
Source: Bangkok Post
Posted to GEO: 15 February 2006
United Kingdom
Corporation Tax (CT) deduction for shares acquired by employees from Enterprise Management Incentive (EMI) share options
Source: Sunday Telegraph
Posted to GEO: 15 February 2006
United States
Bottling Executives Miss Performance Goals, Give Back Stock
By: Nicolas Brulliard
Source: Dow Jones Newswires
Posted to GEO: 15 February 2006
United States
SEC Pay Rule Would Bring Restricted Shares Into the Light
By: Phyllis Plitch
Source: Dow Jones Newswires
Posted to GEO: 15 February 2006
United States
Perhaps Exxon Really Needs Stock Options (article about stock options vs. restricted stock)
By FLOYD NORRIS
Source: New York TImes
Posted to GEO: 15 February 2006
United States
Saying Goodbye to Rand-and-File Options
By: Ellie Kehmeier
Source: Deloitte Tax LLP -- Electronic News
Posted to GEO: 15 February 2006
Australia
Get a Share
By: Amita Tandukar
Source: The Sunday Telegraph
7 February 2006
United Kingdom
Get the Taste for a Sip
Source: Sunday Telegraph
Posted to GEO: 7 February 2006
United Kingdom
In depth profit Sharing: Share peace of mind
Source: Employee Benefits
Posted to GEO: 7 February 2006
United States
A hot date with the SEC: Suspicous timing of stock option grans burns electronics companies
By: Tom Barbert
Source: Electronic Business
Posted to GEO: 7 February 2006
United States
Accounting for Options
By: Anne Kates Smith
Source: Kiplinger.com
Posted to GEO: 7 February 2006
United Kingdom
Sellers or keepers? Stock retentions in stock option plans
By: Andrew PendletonUniversity of York, UK
Human Resource Management
Wiley Peridocials
Posted to GEO: 1 February 2006
United States
Institutional Investors Dissatisfied with U.S. Executive Pay System, Watson Wyatt Study Finds
Source: Watson Wyatt
Posted to GEO: 1 February 2006
United States
Platinum Promises (Equilar study on merger-related payouts including accelerated stock options)
Source: Business Week Online
Posted to GEO: 1 February 2006
January 2006

China
Rules Published on Options For Senior Managerial Officers
Source: www.CRIonline.com
30 January 2006

United Kingdom
Share Options and Ancillary Relief Claims
By: David Black of Family Law Week
Source: Law Week Limited
Posted to GEO: 30 January 2006
United States
Securities & Exchange Commission Votes to Propose Changes to Disclosure Requirements on Executive Compensation
Source: US Securities & Exchange Commission
Posted to GEO: 30 January 2006
United States
Sarbanes Oxley Act fails to stop stock-option manipulation by executives
Source: University of Michigan
Posted to GEO: 30 January 2006

China
Options on the table
Source: China Daily News
20 January 2006

United States
SEC Votes to Propose Changes to Disclosure Requirements Concerning Executive Compensation and Related Matters
Source: US Securities & Exchange Commission
Posted to GEO: 20 January 2006
Korea
Stock Option Schemes Losing Luster
By: Seo Jee-yeon
Source: Korea Times
Posted to GEO: 5 January 2006
Romania
CNVM regulates taxes on securities
By: Robert Comanoiu
Source: Bucharest Daily News
Posted to GEO: 5 January 2006
Sweden
End of Exit Tax on Employee Stock Options for EU Citizens Moving Within the EU (.pdf)
Source: Ernst & Young
Posted to GEO: 5 January 2006
United States
Compensation Resources, Inc. Releases Its 2005 Year-End Compensation Survey
By: Paul R. Dorf, Ph.D., APD
Source: Compensation Resources, Inc.
Posted to GEO: 5 January 2006
United States
Few Companies Offer Workers Online Access To Total Compensation Information
Source: Watson Wyatt
Posted to GEO: 5 January 2006