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It was a tax advantaged way for companies to pay executives. Shareholders were correctly told the number of options granted and the price of the options.No one's pay was "inflated" by backdating, unless you assume that the alternative would have been awarding executives exactly the same number of options at less-advantageous prices.Anyway, Apple was alleged to have backdated a number of options.(The practice seems to have been particularly popular in the tech sector.) In 2007, New York City's municipal employee pension fund sued Apple over the backdated options.

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The academics concluded that something funny was going on. So let's talk about the ridiculous set-up they have. If you're like me, they became to numerous to continue counting. As with any profitable business, the customer should come first since they are the foundation of any business. How many of you feel as though the University of Phoenix values you as a paying customer? I'm still waiting on a call regarding my very first survey of which I had absolutely NOTHING positive to say and asked to be contacted on every issue. These are the ones that will probably be very angry with me by the time this is all over. How many times have you completed the survey & requested to be contacted regarding some of your responses? Does the University of Phoenix really care about the educational enrichment of it's students, or are they more concerned about the number of students they can lure in and get financial aid for.It distracted not only the media and the public, but the regulators and courts as well.We'd all have been better off if backdating was seen for what it really was: a rational response to an irrational accounting rule.But it all became worse than a pseudo-scandal, in fact.