A prosecution could prove hugely costly to apple 's shareholders , the main victims of any backdating .
检察官会证明,任何期权回溯行为,会对主要的受害者苹果公司的股东造成巨大的损失。
The backdating scandal was triggered by several academic papers that identified suspiciously favourable patterns in the timing of option grants .
几家学术报纸发现了可疑的期权认购时间的方式而引起了期权回溯丑闻。
Backdating , some might respond , is largely a past problem .
一些人可能会说,期权回溯基本已过去的问题了。
The sec , meanwhile , reports a big increase in investigations in four areas of interest for enforcers : insider trading and hedge funds ; subprime lending ; options backdating ; and municipal finance .
Apple became the most high-profile technology company caught up in a broad series of options backdating scandals that helped inflate the profits executives made from their stock awards .
The risk , rather , is that apple will become more deeply mired in a financial scandal over the backdating of share options , a practice that it and more than 200 other firms have now admitted to .
But after a company investigation and one by the securities and exchange commission , he was found not to have benefited financially from the backdating and no charges were brought .
然而,根据公司与美国证交会的调查,他并未在回溯中获利,也并未受到起诉。
Unitedhealth is being sued by some pension funds and its share price has tumbled since the backdating allegations were made , by some estimates directly wiping off $ 13 billion from the firm 's stockmarket value-a number almost guaranteed to prompt a host of class-action suits against the firm by shareholders .
So far , the government has found sufficient grounds to indict only five executives on backdating out of all those at the 200-plus companies involved in the scandal .