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The new conventional wisdom is that stock options are on the way out, with restricted stock and other forms of long-term incentives replacing options as the predominant form of executive compensation.
Why stock options still make sense: news reports herald their demise, ... by Graskamp, Edward / Financial Executive
First, it contended that the transaction did not involve granting put options to the mortgage originators that paid commitment fees to Freddie Mac.
Loan purchase commitment fees upheld as option premiums by Gottschalk, Stefan / The Tax Adviser
The guidance from FASB is clear: Companies must determine and report the fair value of stock options they use to compensate employees.
How to "excel" at options valuation: build a flexible, ... by Briggs, John W. / Journal of Accountancy
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