The government has investigated some 140 firms for alleged backdating .

政府就所谓的回溯丑闻调查了大约140家企业。

Which raises the question of whether the punishment will be worse than the crime for backdating 's main victims : shareholders .

这就提出了一个问题：相对于回签股票选择权来说，处罚是否会对这一事件的主要受害人－－股东造成更大的伤害？

To what extent has backdating been the product of systemic problems ?

期权回溯在多大程度上是系统性问题的产物？

Another challenge is demonstrating clearly what impact , if any , backdating had on the value of a firm 's shares .

另一个挑战是，要是有影响，就要明确声明期权回溯在公司股价上的影响。

Now the backdating provision has set the stage for litigation that touches on constitutional questions debated since the 1790s and present-day trade disputes between the world 's two largest economies .

这个追溯条款为18世纪90年代起就争论不休的涉宪问题诉讼以及眼下中美这两个全球最大经济体之间的贸易争端埋下了伏笔。