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Are executive stock option grants a cost to the firm?
Author(s) -
Koogler Paul R.,
Moffeit Katherine S.,
Schmitz Paula
Publication year - 1994
Publication title -
journal of corporate accounting and finance
Language(s) - English
Resource type - Journals
eISSN - 1097-0053
pISSN - 1044-8136
DOI - 10.1002/jcaf.3970050411
Subject(s) - stock options , accounting , stock (firearms) , business , executive summary , economics , actuarial science , finance , mechanical engineering , engineering
Accounting for stock options has raised heated controversy. The FASB's proposed rules may violate guidelines in the professional accounting literature. The authors examine the conceptual arguments behind the FASB's exposure draft.