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

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dc.contributor.author Coulton, JJ
dc.contributor.author Taylor, SL
dc.date.accessioned 2010-05-28T09:54:55Z
dc.date.issued 2002-01
dc.identifier.citation Australian Accounting Review, 2002, 12 (1), pp. 3 - 10
dc.identifier.issn 1035-6908
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.
dc.format Y
dc.publisher CPA Australia
dc.title Accounting for executive stock options: a case study in avoiding tough decisions
dc.type Journal Article
dc.parent Australian Accounting Review
dc.journal.volume 1
dc.journal.volume 12
dc.journal.number 1 en_US
dc.publocation Australia en_US
dc.publocation Darwin, Northern Territory, Australia
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.conference National Conference on Hydraulics in Water Engineering
dc.for 150303 Corporate Governance and Stakeholder Engagement
dc.for 150103 Financial Accounting
dc.for 1501 Accounting, Auditing and Accountability
dc.personcode COULTJ
dc.personcode 104690
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.date.activity 2008-09-23
dc.location.activity en_US
dc.location.activity Darwin, Northern Territory, Australia
dc.description.keywords en_US
dc.description.keywords Cross-Flow, Thermal Plumes, Froude Number, Heated Plate, Numerical, Turbulence.
pubs.embargo.period Not known
pubs.organisational-group /University of Technology Sydney
pubs.organisational-group /University of Technology Sydney/Faculty of Business
pubs.organisational-group /University of Technology Sydney/Faculty of Business/School of Accounting
pubs.organisational-group /University of Technology Sydney/Strength - Corporate Governance
utslib.copyright.status Closed Access
utslib.copyright.date 2015-04-15 12:17:09.805752+10
utslib.collection.history Closed (ID: 3)
utslib.collection.history School of Accounting (ID: 328)


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