stock options

SEC Tightens Guidance on ‘Spring-Loaded’ Options
Risk & Compliance

SEC Tightens Guidance on ‘Spring-Loaded’ Options

The guidance applies to how public companies value stock options awarded to executives ahead of the release of market-moving news.
By Matthew Heller | November 29, 2021
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CEO Stock Options Drive Income Smoothing
Risk & Compliance

CEO Stock Options Drive Income Smoothing

Smoothing tends to serve a good purpose where the CEO's pay mix leans toward stock grants, but not where option grants predominate, a new study finds.
By David McCann | April 15, 2019
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Stock Options Help Firms Keep Workers Quiet
Risk & Compliance

Stock Options Help Firms Keep Workers Quiet

A study finds companies involved in financial misconduct deter whistleblowing by granting options to rank-and-file employees.
By Matthew Heller | October 21, 2016
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FASB Reviewing Share-based Payments Standard
GAAP and IFRS

FASB Reviewing Share-based Payments Standard

The accounting standards setter plans to address accounting for stock options and other share-based payments as part of its simplification initiative.
By Matthew Heller | October 16, 2014
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‘No, Our Executives Didn’t Make That Much Money’
Risk & Compliance

‘No, Our Executives Didn’t Make That Much Money’

Underperforming companies are using new measures of executive compensation to appease proxy readers.
By David McCann | February 19, 2014
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Pay for Underperformance?
Human Capital & Careers

Pay for Underperformance?

Setting higher hurdles for stock option grants makes sense. But no one wants to be first.
By Stephen Barr | July 1, 1999
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Gasping for Air
Investment Banking

Gasping for Air

When stock prices sink, repricing keeps holders of stock options afloat.
By Stephen Barr | June 1, 1998
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More Options in Stock Options
Corporate Finance

More Options in Stock Options

Uncle Sam has provided new leeway in stock options, as long as they're vested.
By Gordon Williams | July 1, 1997
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