News & Events

Options Rules Discussed

In a commentary, it's noted that all stock options granted to employees have to be expensed starting this year. But the backdating offenses coming to light now (thanks to the work of University of Iowa business school professor ERIK LIE) almost all predate 2002. They were committed back in a day when virtually every significant business organization in the country was arguing that options shouldn't be expensed, a view endorsed by the Big Six accounting firms.


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