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Labor in the New Economy$
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Katharine G. Abraham, James R. Spletzer, and Michael Harper Harper

Print publication date: 2010

Print ISBN-13: 9780226001432

Published to Chicago Scholarship Online: February 2013

DOI: 10.7208/chicago/9780226001463.001.0001

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New Data for Answering Old Questions Regarding Employee Stock Options

New Data for Answering Old Questions Regarding Employee Stock Options

Chapter:
(p.149) 4 New Data for Answering Old Questions Regarding Employee Stock Options
Source:
Labor in the New Economy
Author(s):

Kevin F. Hallock

Craig A. Olson

Publisher:
University of Chicago Press
DOI:10.7208/chicago/9780226001463.003.0005

This chapter aims to provide a review and update on some important questions in employee stock options. Several reasons are mentioned as to why learning about stock options is important for firms, employees, and public policymakers. The past twenty years are stated to have seen a dramatic growth in the use of stock options for senior-level executives, and, beginning in the mid-1990s, substantial growth in the use of options for nonexecutive employees that was only partially dampened by the market adjustment in 2001. Another reason is that it may provide insight into the widespread debate about the appropriate method of estimating the cost and value of options to firms. There are many strongly held opinions and new Financial Accounting Standards Board regulations on how firms should expense options, although there is no consensus on a theoretical or empirical method for estimating employee stock option costs to the firm.

Keywords:   stock options, employees, financial accounting standards, costs, value

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