文章基本信息

标题：Accounting For Stock Based Employee Compensation: A Continuing Controversy
本地全文：下载
作者：William Wrege ; Mark Myring ; Joe Schroeder 等
期刊名称：Journal of Business & Economics Research
印刷版ISSN：1542-4448
电子版ISSN：2157-8893
出版年度：2011
卷号：3
期号：4
语种：English
出版社：The Clute Institute for Academic Research
摘要：Stock options represent an increasingly significant component of executive compensation. Theoretically, the inclusion of stock options in executive compensation contracts motivates managers to take actions that increase the market value of the firm's stock. Accounting standards regulating the treatment of stock options continue to be controversial. The focus of this paper is to examine the accounting treatment of stock options. We begin by outlining the controversial history of accounting for stock options. Next, we examine the alternative accounting treatments for stock option. Finally, we critique the proposed changes to the methods of accounting for stock options.