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The Motley Fool September 15, 2004 Bill Mann |
Exhausting Every Option The International Employee Stock Option Coalition, a high tech industry lobbying group in Washington D.C., plays its latest gambit on trying to de-claw options expensing.  |
The Motley Fool October 14, 2004 Bill Mann |
Stock Options: Pause to Reload The FASB delays stock option expensing by six months. That's just more time for Big Tech to lobby.  |
BusinessWeek December 22, 2003 Steve Hamm |
Chambers: Stock Options Inspire Innovation John T. Chambers, chief executive officer of networking giant Cisco Systems Inc., is an outspoken critic of upcoming accounting rules requiring companies to expense stock options. In an interview, Chambers explains his position:  |
The Motley Fool April 21, 2004 Bill Mann |
Silliness From Taser Taser granted 3.56 million options to employees through last year at an average strike price of $3.65, creating a head office that, out of 42 employees, has 28 millionaires, "with no cost to the company."  |
BusinessWeek March 1, 2004 Louis Lavelle |
Options: A Modest Proposal Why not expense part of the cost at grant and the rest at expiration?  |
BusinessWeek July 12, 2004 Hof & Kerstetter |
Earth To Silicon Valley: You've Lost This Battle If anyone thought tech executives might finally give up their long fight against counting employee stock options as an expense, a rally on June 24 quashed that notion. Here's why tech should end its fight against options expensing.  |
The Motley Fool July 22, 2004 Bill Mann |
House Meddles in FASB Matters The House of Representatives moves to block the independence of America's top accountants.  |
InternetNews October 7, 2004 Roy Mark |
Congress Still Hot on Tech Agenda The House and Senate are battling to session's end on new Internet access tax moratorium and blocking stock option expensing.  |
CFO August 1, 2003 Craig Schneider |
Who Rules Accounting? Congress muscles in on FASB -- again.  |
CFO October 1, 2003 |
Letters to the Editor CFOs should quit whining... can nontraditional CFOs succeed?... disagreement over the options debate.  |
InternetNews July 20, 2004 Roy Mark |
House Votes to Block Stock Option Expensing The U.S. House of Representatives approved legislation supported by the tech industry to pre-empt a proposed federal accounting regulation calling for corporations to deduct the cost of all employee stock options from their profits.  |
The Motley Fool September 3, 2004 Chris Mallon |
Optional No Longer Expense-free option grants are a thing of the past, thanks to the Financial Accounting Standards Board's (FASB) new rule.  |
Inc. March 2005 Darren Dahl |
FASB Limits Stock Options What new stock option rules mean for you. If you hand out stock options to employees, a controversial ruling from the Financial Accounting Standards Board might give you pause.  |
InternetNews March 10, 2005 Roy Mark |
Senate: Stock Option Expensing Likely Tech industry claims new accounting rules will hurt profits and cripple employee incentives.  |
The Motley Fool April 2, 2004 Bill Mann |
Intel's Red Herring Intel CEO spells doom and gloom if option expensing is mandatory. Please.  |
The Motley Fool April 2, 2004 Whitney Tilson |
Coalition of the Greedy CEOs are fighting to keep the stock options gravy train rolling at shareholders' expense. Three cheers for the Financial Accounting Standards Board, which recently released its proposal to require companies to expense stock options.  |
The Motley Fool March 31, 2004 Bill Mann |
FASB: Ready to Rumble The Financial Accounting Standards Board announces it intends to require companies to expense stock options.  |
The Motley Fool September 24, 2004 Whitney Tilson |
Stock Options Hurt U.S. Competitiveness The failure to expense stock options is causing distortions and inefficiencies in U.S. labor and capital markets.  |
The Motley Fool December 18, 2006 Matthew Crews |
Nice: Stock-Option Expensing SFAS 123R is here. No longer do investors and analysts have to go back and forth adjusting the results for a comparison basis. Stock options will be expensed.  |
The Motley Fool June 25, 2004 Bill Mann |
Valley's Intellectual Bankruptcy Yesterday, the Financial Accounting Standards Board held a contentious roundtable in Palo Alto, Calif., to discuss FASB's standing proposal to require American companies to treat stock options granted to employees as an expense.  |
InternetNews March 8, 2005 Roy Mark |
U.S. Could Lose Tech Edge, TechNet Warns TechNet presented Capitol Hill with an innovation agenda to get back on the IT track it claims the U.S. is falling from.  |
The Motley Fool November 15, 2005 Nathan Parmelee |
Option Accounting Causes No Pain Options are being expensed on the income statement, and the world didn't come to an end. The truth is that these companies were already being valued by analysts with some form of accounting for options grants taking place.  |
| Knowledge@Wharton |
New Ways to Retain and Reward Employees (Hint: We're Not Talking Stock Options) A handful of technology companies are heading in alternative directions when it comes to giving employees incentives to stay and perform well.  |
Knowledge@Wharton January 29, 2003 |
Are Stock Options In Your Future? Given the recent turmoil surrounding stock options -- including well-publicized abuses of executive stock options, the depressed market, and anticipated new rules on the expensing of options -- has this once-popular form of compensation lost its appeal?  |
The Motley Fool March 17, 2004 Bill Mann |
The Best Stock Options Model Are there perfect ways to value stock options? No. But anything is better than this. What's the sign that the Financial Accounting Standards Board is thinking about requiring stock options to be expensed? Lots of trips to Washington by Silicon Valley executives, and pre-emptive bills in Congress. Certainly, someone up there recognizes that accounting is best left to accountants.  |
BusinessWeek July 28, 2003 Steve Hamm |
Expense Options -- but Give Startups a Break Large companies can afford to expense options, but startups could find it harder to bring new innovations to market. Expensing would make it more difficult for startups to recruit, since they use the potential of a huge options payday to lure top talent.  |
BusinessWeek April 26, 2004 |
How Expensive Will Expensing Options Be? A talk with accounting expert Pat McConnell on the impact of stock options on earnings  |
The Motley Fool July 12, 2004 Chris Mallon |
Who'll Be Liable for Options? A new proposal adds a dynamic twist to expensing stock options.  |
InternetNews April 18, 2005 Roy Mark |
Senator Backs Tech on Stock Options Legislator feels stock options shouldn't be expensed at all.  |
Entrepreneur November 2002 C.J. Prince |
There's No Hiding It All the cool companies are expensing their options. Can your business survive without that extra earnings padding?  |
The Motley Fool December 17, 2004 Bill Mann |
Yes, Options Really Are an Expense The Financial Accounting Standards Board stares down the tech lobby and mandates that employee stock options must be expensed.  |
CFO November 1, 2003 |
Sarbox's Unseen Costs "The crucial unseen cost is that of innovations foregone or delayed," says a reader. More letters to the editor: Microsoft on options... thoughts on Black-Scholes... expensing flaw... the root of the problem  |
IndustryWeek September 1, 2003 Traci Purdum |
Expensing Stock Options Jeopardizes Competitiveness Intel Corp.'s Craig Barrett says stock options stimulate employees to benefit shareholders.  |
IndustryWeek May 1, 2004 John S. McClenahen |
FASB Options Rule Draws Rants, Raves Manufacturing and tech trade associations attack the FASB proposed rule changes for booking stock options and other share-based payments.  |
Entrepreneur August 2004 Stephen Barlas |
Out of Sight Stock options can stay off your balance sheet--for now. The Stock Option Accounting Reform Act seeks an economic impact study and provisions for small businesses.  |
The Motley Fool December 28, 2004 Jim Schoettler |
Uncovering the Billion-Dollar Secret Traditional stock option accounting practices lead companies to overstate their net income. Here is a look at how significant these overstatements are, who's responsible for fixing the problem, and what they're doing about it to place themselves and their investors in an advantageous position.  |
The Motley Fool August 2, 2004 Seth Jayson |
Intel May as Well Restate Earnings Employee stock options, which Intel feels aren't worth measuring on the income sheets, cost the chip maker almost 20% of last quarter's earnings.  |
CFO May 1, 2003 Arthur Levitt |
You Are the Guardians Former SEC chairman Arthur Levitt offers some pointed advice on how to restore confidence in corporate accounting.  |
The Motley Fool July 7, 2004 Bill Mann |
Buffett Rips Congress on Options Why just counting the options given to the top five execs is a dumb, dumb idea.  |
The Motley Fool March 17, 2005 Seth Jayson |
Options: The Choice of Californians and Crooks As we count down to stock option expensing time, expect to hear a lot of whining from options-happy CEOs. Remember, our stock markets depend on confidence in the clarity and accuracy of our firms' earnings reports.  |
CFO May 1, 2004 Craig Schneider |
Forget Black-Scholes? Why the traditional option-pricing model may not be the best way to value employee stock option grants.  |
BusinessWeek June 20, 2005 Mike McNamee |
Options Expensing Is Here To Stay Does the nomination of Christopher Cox to head the Securities & Exchange Commission mean that the stock option expensing requirement will be held at bay?  |
| Knowledge@Wharton |
How Employee Stock Options Can Undermine the Value of Ordinary Shares What effect do options have on the number of stock shares a company has in circulation? The answer can make a big difference when a company computes its earnings per share, and when investors calculate the critical price-to-earnings ratio.  |
CFO August 1, 2007 Kate O'Sullivan |
The SEC Rules Five years after Sarbanes-Oxley, the SEC is flexing its regulatory muscle as never before.  |
BusinessWeek June 14, 2004 Louis Lavelle |
Governance: Backlash In The Executive Suite Many in America's business community say reform is going too far, as activists dig in.  |
The Motley Fool September 17, 2004 Seth Jayson |
Boxer Begs Bush to Back Bum Bill Members of California's congressional team make one last effort to look good for the tech industry back home.  |
The Motley Fool May 20, 2004 Seth Jayson |
Intel's Options Ugliness Despite shareholder demands, Intel management continues to pretend that options cost nothing.  |
BusinessWeek September 11, 2006 David Henry |
How The Options Mess Got So Ugly--And Expensive As stock option grants soared in the 1990s, so did the temptation to cheat when issuing them.  |
The Motley Fool December 8, 2004 Bill Mann |
Aligning Interests? Yeah, Right Cisco's employees apparently can't sell their stock options fast enough. Suits the company just fine.  |
CFO August 1, 2003 Julia Homer |
Days of Future Past A year after the passage of Sarbanes-Oxley, Congress has proposed a bill that undercuts the intent of the legislation.  |