In the United States, a recent study by two university professors showed that more than 25% of the companies reviewed had manipulated the dates of stock-option allowances to increase the profits of the beneficiaries. The US Securities and Exchange Commission (SEC) and the US Department of Justice apparently decided to fight the “backdating” practices, which where especially common in Silicon Valley.
这一问题并非法国独有。甚至在美国，最近两名大学教授所作研究表明，接受调查研究的公司的25%操纵了股票期权的日期以便提高受益者的利润。美国证券交易委员会和司法部显然决定同所谓“倒签”现象做斗争。这一现象在硅谷司空见惯。