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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.
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 March 31, 2004 Bill Mann	FASB: Ready to Rumble The Financial Accounting Standards Board announces it intends to require companies to expense stock options.
BusinessWeek July 28, 2003 Steve Hamm	Expense Options -- but Give Startups a Break Large companies can afford to expense options, but startups could find it harder to bring new innovations to market. Expensing would make it more difficult for startups to recruit, since they use the potential of a huge options payday to lure top talent.
The Motley Fool October 14, 2004 Bill Mann	Stock Options: Pause to Reload The FASB delays stock option expensing by six months. That's just more time for Big Tech to lobby.
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 March 1, 2003 Tim Reason	The Holes in Black-Scholes Valuing stock-option grants with Black-Scholes may cause some confusion on the income statement.
Knowledge@Wharton	New Ways to Retain and Reward Employees (Hint: We're Not Talking Stock Options) A handful of technology companies are heading in alternative directions when it comes to giving employees incentives to stay and perform well.
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.
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.
CFO October 1, 2003	Letters to the Editor CFOs should quit whining... can nontraditional CFOs succeed?... disagreement over the options debate.
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.
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.
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?
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.
BusinessWeek December 22, 2003 Steve Hamm	Will Expensing Cost The U.S. Jobs? Tech execs claim new accounting rules requiring public companies to expense stock options could force them to send work overseas.
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.
Entrepreneur June 2005 Crystal Detamore-Rodman	Taking Stock Minimize the costs of new stock-option expensing rules.
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?
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.
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 July 12, 2004 Chris Mallon	Who'll Be Liable for Options? A new proposal adds a dynamic twist to expensing stock options.
IndustryWeek May 1, 2004 John S. McClenahen	FASB Options Rule Draws Rants, Raves Manufacturing and tech trade associations attack the FASB proposed rule changes for booking stock options and other share-based payments.
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 October 7, 2004 Roy Mark	Congress Still Hot on Tech Agenda The House and Senate are battling to session's end on new Internet access tax moratorium and blocking stock option expensing.
The Motley Fool December 18, 2006 Matthew Crews	Nice: Stock-Option Expensing SFAS 123R is here. No longer do investors and analysts have to go back and forth adjusting the results for a comparison basis. Stock options will be expensed.
The Motley Fool April 2, 2004 Bill Mann	Intel's Red Herring Intel CEO spells doom and gloom if option expensing is mandatory. Please.
CFO February 1, 2003 Tim Reason	Questions of Value Is fair-value accounting the best way to measure a company? The debate heats up.
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.
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.
CFO February 1, 2008 Alix Stuart	A New Vision for Accounting Robert Herz and FASB are preparing a radical new format for financial statements.
Real Estate Portfolio Special Issue 2005 Yungmann & Agarwal	One World, One GAAP Global businesses and international investors are increasingly demanding accounting information that they can understand when running businesses and making investment decisions on a worldwide basis.
The Motley Fool April 12, 2005 Charly Travers	Where Did the Earnings Go? Expensing stock options will not be kind to some prominent biotechs.
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.
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 September 1, 2006 Ronald Fink	Will Fair Value Fly? Fair-value accounting could change the very basis of corporate finance.
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.
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 December 28, 2004 Jim Schoettler	Uncovering the Billion-Dollar Secret Traditional stock option accounting practices lead companies to overstate their net income. Here is a look at how significant these overstatements are, who's responsible for fixing the problem, and what they're doing about it to place themselves and their investors in an advantageous position.
BusinessWeek July 28, 2003 Nanette Byrnes	Beyond Options However you slice it, the new mix will cost companies more
The Motley Fool April 21, 2004 Bill Mann	Silliness From Taser Taser granted 3.56 million options to employees through last year at an average strike price of $3.65, creating a head office that, out of 42 employees, has 28 millionaires, "with no cost to the company."
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.
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
InternetNews March 10, 2005 Roy Mark	Senate: Stock Option Expensing Likely Tech industry claims new accounting rules will hurt profits and cripple employee incentives.
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.
BusinessWeek January 9, 2006	A New Abacus For Pensions The Financial Accounting Standards Board rules on post-retirement accounting are changing. Benefits could suffer.
The Motley Fool February 2, 2007 Dan Caplinger	A New Twist on Options Expensing The SEC approves a new method for companies to use. Since this method may result in companies being able to reduce the expense charges they're forced to report, it's certain to be both controversial and popular within corporate America.
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 August 1, 2002 Andrew Osterland	Pay for Nonperformance? Executive compensation practices won't change until accounting rules for options are fixed.