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  1. Evidence of share option backdating in the JSE Top 40 since 2001

    Evidence of share option backdating in the JSE Top 40 since 2001

    Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: G Holman --- Department of Accounting, J Shev --- Department of Accounting, F Zheng --- Department of Accounting,
    This study investigates whether executives backdate share option grant dates to their advantage in South Africa. Using data for 175 options granted to executives of the JSE top 40 companies between 2001 and 2006, a pattern of negative cumulative abnormal...
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