search query: @author Sahlman, W.A. / total: 2
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| Author: | Sahlman, W.A. |
| Title: | Expensing options solves nothing |
| Journal: | Harvard Business Review
2002 : DEC, VOL. 80:12, p. 90-96 |
| Index terms: | Executives Pay incentives Stock options Accounting Policy USA |
| Language: | eng |
| Abstract: | The use of stock options for executive compensation has become lightning rod for public anger, and it's easy to see why. Many top executives grew hugely rich on the back of the gains they made on their options / profits. The supposed scam works like this: Current accounting regulations let companies ignore the cost of option grants on their income statements, so they can award valuable option packages without affecting reported earnings. |
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