Options backdating occurs when a company grants an option that is dated prior to the date the company granted the option. Fourth, many of the grants even at the executive and director level have never been filed with the Backdating definition Stock. Today, regulations in the Sarbanes-Oxley Act require companies to report option grants to the SEC within two backdating definition Stock days. The terms "spring loading" and "bullet dodging" refer to the practices of timing option grants to take place before expected good news or after expected bad news, respectively. CEO Frank C. Options Backdating: Although many companies have been identified as having problems with backdating, the severity of the problem, and the consequences, fall along a broad spectrum. In addition to being illegal, backdating isn't always a sure thing. If a company backdated its stock options, but failed to recognize a compensation expense, then the company's accounting may not be correct, and its quarterly and annual financial reports to investors may backdating definition Stock misleading. Notable companies embroiled in the scandal include Broadcom Corp.