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Econ Focus

Options on the Outs

The popularity of employee stock options is expected to wane with the adoption of a new accounting rule
By Doug Campbell

Related Links

Bliss, Robert. "Common Sense about Executive Stock Options." Federal Reserve Bank of Chicago, Chicago Fed Letter no. 188, April 2003.

Calomiris, Charles, and R. Glenn Hubbard. "Options Pricing and Accounting Practice." American Enterprise Institute Working Paper no. 103, January 2004.

Hall, Brian J., and Kevin J. Murphy. "The Trouble with Stock Options." Journal of of Economic Perspectives, Summer 2003, vol. 17, no. 3, pp. 49–70.

Haubrich, Joseph G. "Expensing Stock Options." Federal Reserve Bank of Cleveland Economic Commentary, November 2003.

Guay, Wayne R., S.P. Kothari, and Richard G. Sloan. "Accounting for Employee Stock Options." American Economic Review, May 2003, vol. 93, no. 2, pp. 405-409. (Abstract available online.)

Lie, Erik. "On the Timing of CEO Stock Option Awards." Management Science, May 2005, vol. 51, no. 5, pp. 802-812.

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