Delaware courts are beginning to analyze claims concerning the controversial practice of spring-loading options. Spring-loading is the granting of options just prior to the release of favorable ...

Spring-loading – awarding equity awards before announcing material good news – was in the headlines 15 years ago but still surfaces on occasion, notably when in July 2020 Kodak made large grants to ...

We'd venture to say that earnings management is the primary, if not the only, motive behind spring-loading, and an ulterior one at that. Next, consider this series of answers to Mr. Atkins's question, ...

New controversy is brewing over the way companies dole out stock options, this time over the practice of granting them just days before announcing good news -- an effort to give executives a quick ...