Fifty-two companies currently under criminal investigation. Two indictments. Multiple guilty pleas. All stemming from the practice known as "options backdating. The backdating problem was first highlighted by Professor Erik Lie of the University of Iowa, who published his initial study in
Attorney for the Northern District of California seeking documents concerning the company's practices. Also, Chris Martin resigned as general counsel. The examples and perspective in this article may not represent a worldwide view of the subject. The SEC brought no backdating cases prior to On June Back dating option scoreboard, the Santa Clara, Calif. Whistleblowers are protected from retaliation under various programs and laws. Whistleblower A whistleblower is anyone who has and reports insider knowledge of illegal activities occurring in an organization. This makes the options in-the-money for the grantee Jane Smith, in Audrey and deborah lesbian examplebasically giving her options that are instantly profitable. Cyberonics has denied wrongdoing.
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As a result, Home Depot said it doesn't plan to restate any prior financial statements. The SEC notified the company that it is the subject of an informal inquiry. It's also going to be very expensive. On July 20, prosecutors accused Reyes of backdating options he doled out as a "committee of one" to hundreds of employees, in the first criminal charges filed in the backdating probes. But if San Francisco is going to be a true Super Bowl contender, it needs a second offensive playmaker after George Kittle, and better play from Jimmy Garoppolo. The company said it was also subpoenaed by the U. The Redwood City, Calif.
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Quandre Diggs won't help the Seahawks' pass-rush or their depth at tight end, but he does give their secondary a young, versatile piece who can safety or nickelback. The easy assumption is that Seattle made this trade with Tedric Thompson's inconsistent play in mind. Hill is out with an elbow injury. The Seahawks have acquired safety Quandre Diggs and a seventh-round pick from the Lions for a fifth-round pick. Does veteran receiver Emmanuel Sanders really make the 49ers better down the stretch?
Bill Barnwell grades the deal. The Patriots and Saints want to be No. The Bengals and Dolphins want to draft No. What are expectations like in the NFL now, seven weeks in? Lano Hill elbow remains out. Tedric Thompson allowing another deep completion Sunday may also impact the decision with Blair. Carroll called that a "big mistake" and added: "I hate that we gave them that.
There's no way that should ever happen. Fluker hamstring should be back this week. He'll compete for his starting job at right guard with Jamarco Jones, who has "played terrific for us for three weeks in a row now, so it's a good situation for us. It's as competitive as it can be. That kept the score Aaron Rodgers had the best game of his career, Russell Wilson threw a pick-six and a Lions receiver had four touchdowns. What is going on?
Pete Carroll was impressed with the shape Jarran Reed kept himself in while serving his six-game suspension to begin the season.
That seems to be evident in how much he played in his season debut Sunday. Also notable: first-round pick L. Collier played only 10 defensive snaps even though Ziggy Ansah was out. Seldom-used fullback Nick Bellore got four offensive snaps. Pete Carroll said on ESPN Seattle that it wasn't a matter of the Seahawks being cautious with Penny's hamstring injury, which kept the first-round pick out last week, adding that they had some plays for Prosise and "it just worked out that way.
Fluker should be back this week from his hamstring injury if all goes well in practice. He could have played yesterday, per Carroll, but the Seahawks haven't wanted to force him back into action with Jamarco Jones playing as well as he has in Fluker's absence. Carroll was not sure about left tackle Duane Brown's status for this week.
He's missed the last two games with a biceps injury. Ravens safety Earl Thomas, who spent his first nine seasons with the Seahawks, said beating his former team on Sunday in Seattle was the "best feeling in the world.
Seattle's second-round pick finished with six tackles plus another on special teams and a pass breakup while making his first career start with Bradley McDougald and Lano Hill out. Said Bobby Wagner: "He did a great job. I felt like he came out ready to play. He had a really big third-down stop on one play. Earl Thomas finished with five tackles and a victory in his return to CenturyLink Field. He was seen joking with Bobby Wagner postgame and swapped jerseys with Russell Wilson.
Thomas and Pete Carroll walked by each other postgame without stopping or saying anything. Said Wilson: "I hold Earl in high regard, man. I really love him, just how much he's meant to my family, his family and everything else and Earl's one of the best to ever do it.
Bobby Wagner credited Lamar Jackson for some smart decisions to take off running when he saw the Seahawks were in man coverage, meaning defenders had their backs to the QB. But then we get them to third down and he scrambles and we need to do a better job chasing. Pete Carroll didn't fault Jaron Brown for not coming back to the ball on Russell Wilson's pick-six, saying it may not have made difference.
Carroll said of Wilson's first interception of the season: "How many games can you go without making an error like that? I don't know. Everybody in the locker room knows it. But Johnson wound up with just one touch in the contest, while understudy Chase Edmonds went bonkers total yards, three touchdowns. So score one for playing it safe, right? But then we have the case of the Green Bay passing game.
Marquez Valdes-Scantling and Geronimo Allison were out of practice all week and seemed unlikely to play against Oakland. Alas, they were both given the go-ahead Sunday against Oakland. Did you have the nerve to start either one of them? Did you move off presumed WR pivot Allen Lazard? And were you afraid to use name-brand quarterback Aaron Rodgers, given the questionable state of his receivers?
But MVS had a yard touchdown jaunt in the second half, justifying his fantasy spot. Meanwhile, Lazard , one drop and Allison were quiet. The big Packers takeaway was the undeniable brilliance of Rodgers, who rang up six total touchdowns five by air, one by land without star receiver Davante Adams.
No referee controversy in this one. No whispers of Rodgers being compromised. This was a clinic. Imagine what Rodgers could do with a healthy Adams.
The kid is alright. The Cardinals have difficult draws the next two weeks at New Orleans; home against San Francisco , but Edmonds at minimum is going to get flex consideration from me. None of the wideouts were able to score a touchdown. Jared Goff bogarted one rushing touchdown, and his two passing scores went to surprising options Gerald Everett, Todd Gurley. Gurley stumbled to 2.
The offensive line has taken a step back. There was a time any back getting volume in this offense was an automatic fantasy start — heck, often a DFS staple. And Josh Allen is always a mouth to feed in this rushing game, too. Corey Davis had a useful game, and Adam Humphries chipped in.
No one is going to miss Mariota. But if San Francisco is going to be a true Super Bowl contender, it needs a second offensive playmaker after George Kittle, and better play from Jimmy Garoppolo. He looks to press the ball downfield. Meanwhile, Leonard Fournette is one of the quiet fantasy staples of the year. He has an extremely high touch floor, in part because of his quiet contributions in the passing game.
Write to the Online Journal's editors at newseditors wsj. Article Search. Here's a look at companies that have come under scrutiny for past stock-option grants and practices. Write to Journal editors at newseditors wsj. Options Scorecard Here's a look at companies that have come under scrutiny for past stock-option grants and practices. The Santa Monica, Calif. On Oct. As a result, it is possible that Activision will be required to record additional stock-based compensation expense related to stock-option grants.
On June 7, , the company said the SEC issued a formal probe order related to its stock-options grants. Affiliated Computer Services. The Dallas technology outsourcer acknowledged May 10, after a preliminary internal probe, that it had issued executive stock options that carried "effective dates" preceding the written approval of the grants. It is being examined by the Securities and Exchange Commission. On Aug.
It had previously said a preliminary review suggested no intentional backdating occurred and any charges were likely to be minor. On Nov. Edwards signed separation agreements with ACS that will allow them to remain with the company during a transition period ending June 30, Headlines Options chart.
The maker of gene-testing devices said on Aug 1 that an internal probe has uncovered "certain documentation lapses" in its stock options grant processes from through , including one instance when the option grant date should have been recorded differently. But Affymetrix said the review hasn't indicated a pattern of inappropriate options dating. The company said it would restate its financial statements for and first quarter of The San Jose, Calif. The Cambridge, Mass.
On May 25, , the company said the SEC had informed the company it had completed its probe and didn't intend to recommend any enforcement action.
On June 21, , Altera said its special committee has reached a preliminary conclusion that actual measurement dates for certain option grants issued between and differed from the recorded grant dates, and that it expects to restate its financial statements for the fiscal years ended through On May 8, , Altera said its board ordered an independent review of "historical stock-option practices and related accounting.
On Feb. The operator of communications towers said May 23 it had received a subpoena from federal prosecutors about its stock-option practices. It previously disclosed an SEC informal probe.
On July 28, American Tower announced that an internal review has reached a preliminary conclusion that the actual measurement dates of certain stock-option grants likely differ from the recorded grant dates.
As a result, the company expects to record additional noncash charges. On Sept. Analog Devices said May 24 it had received a subpoena from the U. Attorney for the Southern District of New York requesting records related to stock options.
The Norwood, Mass. The company said it believes the options being investigated by the U. Attorney are the same ones looked at by the SEC. Apollo Group. On June 19, the Phoenix education provider received a subpoena from the U. Apollo said June 9 its board will hire an outside firm to review its stock-option practices, following a brokerage report that raised questions about whether the for-profit educational firm had backdated some past options grants.
Its financial chief resigned, citing personal reasons. On Dec. The company added that it may face "significant tax liability" for prior years because it misapplied IRS rules. On July 3, , the company announced it received notice from the SEC staff that the staff had completed its investigation and doesn't intend to recommend any enforcement action by the SEC.
Apple Inc. Director Fred Anderson, who served as the company's chief financial officer from until , resigned from its board of directors. Apple said Dec. Anderson settled the charge with the SEC without admitting wrongdoing. Options chart Headlines. The Sunnyvale, Calif. On May 31, Applied Micro said its audit committee is reviewing its historical stock-option grant practices, characterizing the review as voluntary and adding that it was initiated in response to recent industry issues involving stock options.
Attorney's Office for the Northern District of California doesn't intend to continue its investigation of the company's option-granting practices and is withdrawing its subpoena, but that it has received a subpoena from the U. Attorney's Office for the Southern District of California relating to its past options grants. On Jan. Applied Signal expects a decrease in retained earnings for the year ended Oct. The company said prior to receiving the request, it did an internal review of all equity compensation activities since its February IPO, and said it "believes that there have been no unusual patterns in the timing or pricing of its equity awards and that there is specifically no evidence of backdating of option awards.
On June 1, , ArthroCare said the SEC has completed its formal investigation of the company and that doesn't plan to recommend any enforcement action against ArthroCare. The company said previously issued financial statements will require restatement and should not be relied upon.
The Fremont, Calif. Asyst disclosed that it received a letter dated June 7 from the SEC requesting documents relating to stock options granted from to the present. Asyst said it is cooperating in the SEC's inquiry. Asyst said June 28 it received a grand jury subpoena from the U.
District Court for the Northern District of California requesting documents related to stock-option grants. The company said a committee of independent directors concluded that "none of the incorrect measurement dates was the result of fraud" and found no evidence to raise concerns about "the integrity of current management. In July, the company initiated an internal review of its past stock-option grants, and the review is continuing.
It added that the misdating will result in material non-cash, stock-based compensation expenses that would decrease net income or increase net loss in the company's previous financial reports. On July 21, the company said the SEC is conducting an informal inquiry into its options practices. The company said Aug. On April 4, , the company said its special committee found "numerous instances" of improper backdating but no intent to defraud.
The retailer said on Oct. The company said on Aug. The company said on Feb. The Warsaw, Ind. Biomet also said it appears that some members of senior management were aware of the practice. The company said correcting errors in the stock-option grants may have a material effect of historical and current financial statements, but said it wasn't able to say past or current financial statements shouldn't be relied upon.
The Pittsburgh-based provider of network infrastructure services and products plans to cooperate fully with the SEC in this matter. On June 1, , the company disclosed Friday that it received a document subpoena from the SEC related to stock-option practices. The company said the actual measurement dates of certain stock options granted primarily from fiscal to differ from the recorded grant dates of the awards. Boston Communications Group.
The Bedford, Mass. The board has retained outside counsel to help review its historical option grants practices. The company said it may need to record additional noncash charges for stock-based compensation expense related to those prior periods. On October 12, Boston Communications said Karen Walker, chief financial officer, has resigned in connection with option-granting issues.
EY Snowden, chief executive officer and president, will no longer serve in those roles, moving instead to the non-executive chairman position. Alan Bouffard will accelerate his retirement and leave the general counsel position immediately. Headlines Options chart Broadcom. On July 14, , the Irvine, Calif. The company believes that substantially all of that expense will be recorded in the years On June 12, the company said it had been notified that it will receive an informal request from the staff of the SEC regarding its option granting practices.
Broadcom said it had started an internal review May 18 amid media reports about options practices. Attorney's Office of Central California. Broadcom said on Sept. Ruehle, who had served as CFO since , "decided to accelerate his retirement as a result of" its internal options review.
Broadcom expects to file an amended annual report for and the first quarter of It added that the SEC told the company it has issued a formal order of investigation.
The audit committee found each of the option grants made since May has complied with prevailing accounting rules and isn't subject to restatement. Nicholas III, its co-founder, bears responsibility for much of the backdating that occurred. The SEC has warned that he could face civil charges. Reyes stepped down as CEO in January , at the same time the company announced it would restate income for prior years due to improper accounting for past options grants.
The Brocade case, which predated the recent explosion in options-related probes, has been under investigation by the SEC and the U.