Less Ado about Options

An alternative to the Black-Scholes valuation model (the binomial method) could dampen the controversy over expensing employee stock options.

Who Rules Accounting?

An interesting look at the dynamics involved between Financial Accounting Standards Board (FASB), Congress and the SEC, including some historical background on battles, notably the ongoing one concerning expensing stock options.

Transatlantic Answers

Can U.S. regulators improve corporate governance at home by looking overseas?