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While this conclusion is logical in cases of options backdating in which executives knowingly participated in the criminal actions, options backdating can be a result of normal accounting or corporate policies that are not criminal in nature, and is a legal practice as long as the backdated contract is appropriately reported for tax purposes.
Academic researchers had long been aware of the pattern, exhibited by some companies, of share prices rising dramatically in the days following grants of stock options to senior management.
Independent study programs are designed to help students who have health problems, are parents, are gifted, are working, or who find that regular classroom settings do not meet their needs.
The California Department of Education works to improve independent study programs in school districts.
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It allegedly failed to inform investors, or account for the options expense(s) properly.
Independent study, however, is not an alternative curriculum and independent study students are expected to meet the same educational objectives as all other students.
