Article: Does reputaton matter? Rethinking Reputation: Part 2 of 2; Corporate spying and stock option scandals raise questions about whether leaders' misdeeds have a significant impact on recruiting, retention and morale.

Byline: Ed Frauenheim

UNFAZED BY BACKDATING

The mushrooming scandal related to the backdating of stock options can be seen as another test of how important company reputation is to workers. Options backdating refers to the granting of stock options with an exercise price lower than that day's market price by making it seem like the grant was made on an earlier date. Backdating allows option recipients-often top executives-to realize bigger potential gains without the firm having to report it as compensation, in violation of accounting and tax rules.

The U.S. Securities and Exchange Commission has said it is investigating more than 100 companies ...

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