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Knowledge@Wharton
January 29, 2003 |
Are Stock Options In Your Future? Given the recent turmoil surrounding stock options -- including well-publicized abuses of executive stock options, the depressed market, and anticipated new rules on the expensing of options -- has this once-popular form of compensation lost its appeal?   |
Knowledge@Wharton
July 30, 2003 |
Stock Options: The End of the Affair? For whatever reasons, more and more companies seem to be backing off of their love affair with options. |
Salon.com
July 17, 2002
Scott Rosenberg |
When good options turn bad Sure, let's punish stock-option-scamming CEOs and tighten up options accounting. But when options benefit everyday employees, they're worth defending. |
The Motley Fool
March 17, 2004
Bill Mann |
The Best Stock Options Model Are there perfect ways to value stock options? No. But anything is better than this. What's the sign that the Financial Accounting Standards Board is thinking about requiring stock options to be expensed? Lots of trips to Washington by Silicon Valley executives, and pre-emptive bills in Congress. Certainly, someone up there recognizes that accounting is best left to accountants. |
Entrepreneur
December 2003
Julie Monahan |
No Options The big guys may be letting stock options go, but should you? |
CFO
August 1, 2002
Andrew Osterland |
Pay for Nonperformance? Executive compensation practices won't change until accounting rules for options are fixed. |
| Knowledge@Wharton |
Re-examining Stock Options as a Way to Compensate Executives Now that an underperforming stock market and the excesses of Enron have focused new attention on the use and abuse of stock options as a way to incentivize senior managers, what changes, if any, should companies make in their design of compensation packages? |
CFO
July 1, 2004
Don Durfee |
Better Carrots? Big changes are under way in long-term incentive compensation, a new survey finds. But they may not be big enough. |
Entrepreneur
November 2002
C.J. Prince |
There's No Hiding It All the cool companies are expensing their options. Can your business survive without that extra earnings padding? |
| Knowledge@Wharton |
How Employee Stock Options Can Undermine the Value of Ordinary Shares What effect do options have on the number of stock shares a company has in circulation? The answer can make a big difference when a company computes its earnings per share, and when investors calculate the critical price-to-earnings ratio. |
InternetNews
July 20, 2004
Roy Mark |
House Votes to Block Stock Option Expensing The U.S. House of Representatives approved legislation supported by the tech industry to pre-empt a proposed federal accounting regulation calling for corporations to deduct the cost of all employee stock options from their profits. |
BusinessWeek
March 1, 2004
Louis Lavelle |
Options: A Modest Proposal Why not expense part of the cost at grant and the rest at expiration? |
The Motley Fool
November 15, 2005
Nathan Parmelee |
Option Accounting Causes No Pain Options are being expensed on the income statement, and the world didn't come to an end. The truth is that these companies were already being valued by analysts with some form of accounting for options grants taking place. |
BusinessWeek
July 28, 2003
Nanette Byrnes |
Beyond Options However you slice it, the new mix will cost companies more |
BusinessWeek
April 26, 2004 |
How Expensive Will Expensing Options Be? A talk with accounting expert Pat McConnell on the impact of stock options on earnings |
CFO
August 1, 2003
Craig Schneider |
Who Rules Accounting? Congress muscles in on FASB -- again. |
BusinessWeek
July 14, 2003
Louis Lavelle |
Stock Options: The Fuzzy New Math In solving one problem by forcing companies to recognize that options have a cost, we've created something equally complex: Shareholders will have no way of knowing whether their companies are accurately estimating expenses or engaging in wishful thinking to burnish the bottom line. |
CFO
May 1, 2004
Craig Schneider |
Forget Black-Scholes? Why the traditional option-pricing model may not be the best way to value employee stock option grants. |
| Knowledge@Wharton |
One Way to Settle the Controversy over Stock Options: Eliminate Them Some Wharton professors question this approach, warning that abandoning stock options altogether could ultimately hurt a company's performance. They say that despite recent allegations of abuse, stock options remain a valuable way to get managers to perform at their peak level. |
The Motley Fool
March 31, 2004
Bill Mann |
FASB: Ready to Rumble The Financial Accounting Standards Board announces it intends to require companies to expense stock options. |
The Motley Fool
July 12, 2004
Chris Mallon |
Who'll Be Liable for Options? A new proposal adds a dynamic twist to expensing stock options. |
The Motley Fool
September 3, 2004
Chris Mallon |
Optional No Longer Expense-free option grants are a thing of the past, thanks to the Financial Accounting Standards Board's (FASB) new rule. |
The Motley Fool
June 25, 2004
Bill Mann |
Valley's Intellectual Bankruptcy Yesterday, the Financial Accounting Standards Board held a contentious roundtable in Palo Alto, Calif., to discuss FASB's standing proposal to require American companies to treat stock options granted to employees as an expense. |
BusinessWeek
July 12, 2004
Hof & Kerstetter |
Earth To Silicon Valley: You've Lost This Battle If anyone thought tech executives might finally give up their long fight against counting employee stock options as an expense, a rally on June 24 quashed that notion. Here's why tech should end its fight against options expensing. |
CFO
December 1, 2006
Don Durfee |
Pay Daze Linking pay to performance is harder than it looks. Companies that consider linking equity awards to performance should prepare to dig in for deeper computations of the compensation's fair value. |
BusinessWeek
April 3, 2006
David Henry |
Earnings: It's Still Apples And Oranges Over the next several weeks, most companies will start factoring options expenses into their quarterly earnings results. But investors won't suddenly get clear visions of company profitability. |
| Knowledge@Wharton |
Will Expensing Stock Options Create New Problems? Even as politicians and the media vilify stock options, experts from Wharton and elsewhere are asking if the blame is being misdirected, and if the solutions being adopted might bring about new problems. |
CFO
May 1, 2003
Kris Frieswick |
Better Options Disillusioned investors are demanding stronger links between executive pay and long-term performance. |
BusinessWeek
January 17, 2005
Louis Lavelle |
Time To Start Weighing The Options New Financial Accounting Standards Board rules make stock options an expense. How will companies cope? |
The Motley Fool
April 2, 2004
Bill Mann |
Intel's Red Herring Intel CEO spells doom and gloom if option expensing is mandatory. Please. |
The Motley Fool
September 15, 2004
Bill Mann |
Exhausting Every Option The International Employee Stock Option Coalition, a high tech industry lobbying group in Washington D.C., plays its latest gambit on trying to de-claw options expensing. |
The Motley Fool
December 17, 2004
Bill Mann |
Yes, Options Really Are an Expense The Financial Accounting Standards Board stares down the tech lobby and mandates that employee stock options must be expensed. |
The Motley Fool
February 8, 2007
Dan Caplinger |
Make the Most of Stock Options: The Basics Stock options can give employees of successful companies a huge incentive to work hard toward building shareholder value. Options can be a valuable part of compensation, but you have to manage them well. |
CFO
October 1, 2003 |
Letters to the Editor CFOs should quit whining... can nontraditional CFOs succeed?... disagreement over the options debate. |
Inc.
March 2005
Darren Dahl |
FASB Limits Stock Options What new stock option rules mean for you. If you hand out stock options to employees, a controversial ruling from the Financial Accounting Standards Board might give you pause. |
CFO
August 1, 2003
Julia Homer |
Days of Future Past A year after the passage of Sarbanes-Oxley, Congress has proposed a bill that undercuts the intent of the legislation. |
InternetNews
March 10, 2005
Roy Mark |
Senate: Stock Option Expensing Likely Tech industry claims new accounting rules will hurt profits and cripple employee incentives. |
BusinessWeek
April 3, 2006
Mark Gimein |
The Bottom Line On Options Who are the winners in the battle over expensing? Just look in the corner office. The outsize pay packages that options mania brought about still remain. |
| Knowledge@Wharton |
Hedging Their Risk: Creating a Market for Managerial Stock Options Given the recent volatility in the stock market and the amount of equity top managers often hold, it's not surprising that executives are taking steps to minimize their risk, say Wharton researchers... |
The Motley Fool
April 2, 2004
Whitney Tilson |
Coalition of the Greedy CEOs are fighting to keep the stock options gravy train rolling at shareholders' expense. Three cheers for the Financial Accounting Standards Board, which recently released its proposal to require companies to expense stock options. |
HBS Working Knowledge
June 18, 2007
Mihir Desai |
Leveling the Executive Options Playing Field A Harvard Business School professor argues that investors and regulators are served poorly by the U.S. corporate financial reporting system, which allows companies to declare different profit figures to the IRS than they report to shareholders. |
BusinessWeek
January 17, 2005 |
Too Many Ways To Expense Options Expensing stock options was supposed to provide a clear, consistent picture of earnings that can be compared across companies and industries. But that goal may now be fading. |
The Motley Fool
October 5, 2005
Rich Duprey |
Candela's Options Zap Profits The aesthetic laser-maker will capitalize on an accounting rule to accelerate options vesting. The company is basing its decisions not on what's best for business, but on how to make the accounting look good. That should give investors a lot to think about. |
The Motley Fool
May 5, 2004
Paul Elliott |
An Investor's Worst Enemy As an investor, few things assure you'll go hungry like a board of directors cutting the pie into more and more pieces and handing them out. Excessive share dilution is precisely that. |
CFO
November 1, 2002
Tim Reason |
Facing the Bear: The 2002 Compensation Survey With stock options under scrutiny, companies are once again seeking the elusive link between pay and performance. |
Inc.
April 2005
Michael Sisk |
Taking Stock Stock options are about to get pricier, thanks to a new regulation passed by the Financial Accounting Standards Board. Fortunately, options are not the only way to dole out equity. Here are four other strategies for small businesses to consider. |
The Motley Fool
September 24, 2004
Whitney Tilson |
Stock Options Hurt U.S. Competitiveness The failure to expense stock options is causing distortions and inefficiencies in U.S. labor and capital markets. |
CFO
October 1, 2004
Tim Reason |
Changing Fortunes: The 2004 Compensation Survey To be sure, stock options are not going away. But with those options tainted, pay packages grow more diverse -- and smaller. |
The Motley Fool
July 22, 2004
Bill Mann |
House Meddles in FASB Matters The House of Representatives moves to block the independence of America's top accountants. |
CFO
November 1, 2003 |
Sarbox's Unseen Costs "The crucial unseen cost is that of innovations foregone or delayed," says a reader. More letters to the editor: Microsoft on options... thoughts on Black-Scholes... expensing flaw... the root of the problem |
