000			00806naa a2200181uu 4500
001			10411
003			OSt
005			20190211155031.0
008			020123s2005 xx ||||gr |0|| 0 eng d
100	1		_aSAHLMAN, William A _99357
245	1	0	_aExpensing options solves nothing
260			_cdec.2002
520	3		_aRecording stock options as an expense on companiers' income statements will neither enlighten investors nor restrain irresponsible managers and boards. Instead of seizing on a small point of accounting, investors, executives, and public officials shoud be working toward a better system of accountability
773	0	8	_tHarvard Business Review _g80, 12, p. 90-96 _d, dec.2002 _w
942			_cS
998			_a20020123 _bLucima _cLucimara
998			_a20060719 _b1409^b _cQuiteria
999			_aConvertido do Formato PHL _bPHL2MARC21 1.1 _c10537 _d10537
041			_aeng