Criticism by shareholders of lax accounting regulations regarding the costing of employee stock options became vocal in the early 2000s, in the wake of several corporate frauds. In 2004 SFAS 123R required all stock option awards to be valued based on ‘fair value’. What were the effects on remuneration packages?
- Spring naar de hoofdnavigatie
- Door naar de hoofd inhoud
- Spring naar de eerste sidebar
- Spring naar de voettekst
Finance
The development of accounting standards on stock option compensation
