Accounting for executive stock options: a case study in avoiding tough decisions

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dc.contributor.author Coulton, Jeffrey en_US
dc.contributor.author Taylor, Stephen en_US
dc.contributor.editor en_US
dc.date.accessioned 2010-05-28T09:54:55Z
dc.date.available 2010-05-28T09:54:55Z
dc.date.issued 2002 en_US
dc.identifier 2007003394 en_US
dc.identifier.citation Coulton Jeffrey and Taylor Stephen 2002, 'Accounting for executive stock options: a case study in avoiding tough decisions', CPA Australia, vol. 12, no. 1, pp. 3-10. en_US
dc.identifier.issn 1035-6908 en_US
dc.identifier.other C1UNSUBMIT en_US
dc.identifier.uri http://hdl.handle.net/10453/10235
dc.description.abstract The development of accounting requirements for executive stock options (ESO) is reviewed, and it is found that the standard-setting process has been susceptible to pressure groups, including the corporate sector, politicians, and even the accounting profession itself. The failure of Australian and overseas accounting regulators to take tough decisions may have created a systematic bias toward the use of ESOs, which can result in grossly inefficient compensation structures motivated by a desire to maximize reported profits rather than to create optimal managerial incentives. Most of the arguments against recognition of stock option expense can be dismissed as blatant self-interest at worst, or remarkably muddled thinking at best. en_US
dc.language en_US
dc.publisher CPA Australia en_US
dc.relation.isbasedon en_US
dc.title Accounting for executive stock options: a case study in avoiding tough decisions en_US
dc.parent Australian Accounting Review en_US
dc.journal.volume 12 en_US
dc.journal.number 1 en_US
dc.publocation Australia en_US
dc.identifier.startpage 3 en_US
dc.identifier.endpage 10 en_US
dc.cauo.name BUS.School of Accounting en_US
dc.conference Verified OK en_US
dc.for 150103 en_US
dc.personcode COULTJ en_US
dc.personcode 104690 en_US
dc.percentage 50 en_US
dc.classification.name Financial Accounting en_US
dc.classification.type FOR-08 en_US
dc.edition en_US
dc.custom en_US
dc.date.activity en_US
dc.location.activity en_US
dc.description.keywords en_US
dc.staffid en_US
dc.staffid 104690 en_US


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