For the last times : stock options are an expense
By: BODIE, Zvi
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Contributor(s): KAPLAN, Robert S | MERTON, Robert C.
Material type: 
ArticlePublisher: 2003Harvard Business Review 81, 3, p. 62-71Abstract: Sure, issuing stock options is a powerful way to attract talent and align the interests of managers and owners. But it`s not the only way, nor necessarily the best. Why, then, do current accounting rules subsidize this particular form of compensation and no other? they shouldn`t; the major arguments against expensing simply don`t stack up
| Item type | Current location | Collection | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Periódico | Biblioteca Graciliano Ramos | Periódico | Not for loan |
Sure, issuing stock options is a powerful way to attract talent and align the interests of managers and owners. But it`s not the only way, nor necessarily the best. Why, then, do current accounting rules subsidize this particular form of compensation and no other? they shouldn`t; the major arguments against expensing simply don`t stack up
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