one of the big causes of companies not filing financial statements on time was if they had backdated the stock options.

公司是否按时发布财务报表的,一个很重要的原因,是他们是否有追溯期权。

耶鲁公开课 - 金融市场课程节选

We were interested in finding bonds trading below par where we thought there was a chance that companies would not file their financial statements on time.

我们对发现以低于票面价值进行交易的债券很感兴趣,我们认为在没有按时发布它们财务报表的公司,时机有可能发现。

耶鲁公开课 - 金融市场课程节选