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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.
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.
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 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 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 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 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.
BusinessWeek March 1, 2004 Louis Lavelle	Options: A Modest Proposal Why not expense part of the cost at grant and the rest at expiration?
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.
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.
CFO August 1, 2002 Andrew Osterland	Pay for Nonperformance? Executive compensation practices won't change until accounting rules for options are fixed.
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 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 22, 2005 Selena Maranjian	Bye-Bye, Stock Options Stock options may soon go the way of the dodo bird and saber-toothed tiger. Now that options aren't free, many companies are reining them in.
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 March 2009 Leone & Reason	How Extreme Is the Makeover? Two years from now, balance sheets might not balance.
CFO August 1, 2003 Craig Schneider	Who Rules Accounting? Congress muscles in on FASB -- again.
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.
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 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.
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.
The Motley Fool March 16, 2004 Rick Aristotle Munarriz	Chang's Cash Is the Thing The fast-growing restaurant chain rewards new store managers with minority interests in their units, but accounting issues associated with the practice caused it to restate earnings.
The Motley Fool August 10, 2004	"Diluted" vs. "Basic" Earnings The terms reflect some interesting changes in how companies report their earnings. Learn the difference so you can focus on the right numbers when investing.
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?
CFO October 1, 2003	Letters to the Editor CFOs should quit whining... can nontraditional CFOs succeed?... disagreement over the options debate.
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.
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 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 January 23, 2004 Bill Mann	Mighty Microsoft Microsoft's earnings dropped 17%. Worried? Don't be, as the change was largely due to Microsoft switching from granting its employees stock options to granting them restricted stock, which is accounted for differently.
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?
Registered Rep. October 1, 2005 John Churchill	I Gotta Get Paid According to a 2005 study, revenue at independent financial advisory firms grew by 25% on average in 2004.
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	Why Firms Restate Annual Earnings and Why Investors Should Beware Is there a way to tell, ahead of time, which publicly traded companies are most likely to cook the books? A new study, "Predicting Earnings Management: The Case of Earnings Restatements," identifies some key risk factors.
The Motley Fool July 7, 2004 Bill Mann	Buffett Rips Congress on Options Why just counting the options given to the top five execs is a dumb, dumb idea.
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.
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 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.
CFO May 15, 2012 David McCann	Key-Person Insurance: A Cash-Flow Caveat Classifying premiums paid on company-owned life insurance policies as an operating use of cash can distort operating and free cash flows, says a new study.
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.
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.
The Motley Fool April 5, 2005 Alyce Lomax	Plenty of Options at Yahoo! The Financial Accounting Standards Board has decreed that companies must begin expensing options this June -- a move that will make many of us watch the options-friendly tech giants such as Yahoo!, where there may be some chilling impacts to earnings.
The Motley Fool November 23, 2004 Jim Schoettler	The Billion-Dollar Secret As the debate rages over whether or not companies should expense stock options, we take a look at some basic questions: Why should stock options be expensed?... What does it mean for the investor?... etc.
The Motley Fool April 12, 2004 Rich Smith	Dominion's Executive Pay Revolt Gas and electric utility Dominion Resources announced last week that it is in the midst of a shareholder revolt over executive compensation.
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.
CFO February 1, 2003 Kris Frieswick	Guess Again Baruch Lev, a professor at the Stern School of Business at New York University, wants companies to continually update former estimates when the real numbers become available.
The Motley Fool December 8, 2004 Bill Mann	Aligning Interests? Yeah, Right Cisco's employees apparently can't sell their stock options fast enough. Suits the company just fine.
BusinessWeek June 5, 2006 Nanette Byrnes	You May Be Liable For That Lease The Financial Accounting Standards Board review of lease accounting standards could really hammer retailers.
The Motley Fool April 2, 2004 Bill Mann	Intel's Red Herring Intel CEO spells doom and gloom if option expensing is mandatory. Please.
U.S. Banker February 2002 Robert A. Bennett	Designer-Made Earning Reports It has become popular for companies to dream up their own methods of accounting. The greatest danger is fooling oneself...
FDIC FYI May 30, 2002	Financial Transparency and Regulatory Policy The importance of financial transparency and investor confidence in financial markets can hardly be overstated in the current environment...