Stock-Based Compensation and the Cost of Capital
Article discusses the controversy of whether companies should estimate the present value of employee stock options, when granted, and then account for them as a current expense. Though the article is a little dated (referring to an old FASB proposal), the issues addressed continue to be relevant.
Content: Article | Authors: Amy P. Sweeney, Patricia M. Dechow, Richard G. Sloan | Source: strategy+business | Subjects: Accounting, Corporate Governance