Dr. Arthur Gumenik
Degree Award Date
Investors, Employee Stock Option Presentation, Financial Statements, literature review
Business | Business Law, Public Responsibility, and Ethics | Corporate Finance | Finance and Financial Management
With the demise of corporate powerhouses such as Enron and WorldCom, the accounting profession has been left with some troubling questions to ponder. One issue that has received much attention lately is how corporations present their employee stock option costs. FASB has made several attempts over the last few years to address this concern. Unfortunately the attempts have been met with strong opposition as the Board worked to establish a requirement for presenting stock options. Much of the attention to this point has focused on the method to use to record employee stock option costs and in deciding if employee stock options really represent a cost to a company at the time that they are issued.
My research project led me through a literature review of academic journals and publications regarding what professionals and academic scholars have written about employee stock options. In addition to the literature review, I also surveyed Business Administration majors to evaluate the effect that employee stock option reporting has on the opinions of investors.
Armentrout, Shanna, "The Effects on Investors of Employee Stock Option Presentation in Financial Statements" (2003). Honors Projects. 311.