SEC Issues New Guidance on Measuring Cost of ‘Spring-Loaded’ Stock Awards

Outlet: Wall Street Journal

Wall Street Journal: Spring loading continues to be widespread because companies still have an incentive to release bad news before an options grant and good news after, said Robert Daines, professor of law and business at Stanford University and one of the study’s researchers along with Grant McQueen of Brigham Young University and Rob Schonlau of Colorado State University.

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