Trends and Issues: Stock Option Expensing

As investors, regulators and companies debate voluntary adoption of FAS 123, Compensation Committees and Top Management need to rethink long-term incentives in finding the balance between earnings and EPS impact and competitive and motivational impact. This issue will at a minimum cause companies to modify their stock option plans to optimize earnings and at a maximum cause them to rethink stock option plans altogether.

: Trends and Issues in Stock Option Expensing

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