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05-Jan-2018 16:31

1972) and Accounting for Stock-Based Compensation , Statement of Fin. Rene Beltranena Bea is a trial Associate in Jones Day's New York office.

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SEC Chairman Christopher Cox recently stated that the proposed SEC rules on disclosure of executive compensation will “almost certainly address options backdating explicitly.” I. Companies have considerable discretion in determining the timing of stock option awards.

1995) were available to companies between 1995 and mid-2005.

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