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All stemming from the practice known as “options backdating.” Options backdating occurs when a company issues stock options on one date, but reports in its financials an earlier issue date to create a “strike” or exercise price equal to the earlier date’s lower price.

Another consequence is that the company underrepresents the real nature of an executive’s compensation, perpetuating the myth that options are performance-based incentive compensation.

Professor Lie concluded that the robust profitability of so many options was statistically impossible absent some artificial influence such as backdating.Backdating allows executives to choose a past date when the market price was particularly low, thereby inflating the value of the options.An example illustrates the potential benefit of backdating to the recipient.Ann Mather, who worked as chief financial officer of Pixar Animation Studios before then-chief executive Jobs dealt Pixar to Walt Disney Co.The move came almost exactly a year after the SEC filed similar charges against former Apple CFO Fred Anderson and former general counsel Nancy Heinen.

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En route from Los Angeles to New York City, Oliver Martin (Ashton Kutcher) and Emily Friehl (Amanda Peet) didn't expect to have a one night stand, least of all 35,000 feet in the air. As the head of a socially elite family, Archer initially uses his status to try to revive Ellen's reputation, but soon he finds himself drawn ever more strongly to Ellen's disregard for the codes of New York manners.

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According to reports, the two became close to each other as friends before finally turning into lovers.