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| Author: | Sweeney, P. |
| Title: | Stock Option Pitfalls and Strategies Du Jour |
| Journal: | Journal of Accountancy
2001 : OCT, VOL. 192:4, p. 49-56 |
| Index terms: | STOCK OPTIONS STRATEGY ACCOUNTING |
| Language: | eng |
| Abstract: | The subject of the paper is employee stock options incentives in industry restricted stock options. The author states that stock options are widespread currency for executives and other employees and addresses the need for financial managers, option holders and certified public accountants to be aware of alternative stock option plan strategies. The paper considers the changes to the complexion of employee incentive programs and the details of the repricing strategy. The article also pays an attention to the topic of cancellation of options and replacing them with issues of restricted stock and to the topic of importance of stock options as a retention tool. The paper also provides the inset: Variable Accounting in Compensation Plans. |
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