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Treatment of Employee Stock Options in the U.S. National Economic Accounts

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  • Carol E. Moylan

    (Bureau of Economic Analysis)

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    Abstract

    U.S. companies increasingly use the granting of employee stock options as part of an overall compensation package. What was originally an executive perk is now often provided to all employees. This growth has added significance to several questions on the treatment and valuation of these stock options. What are employee stock options? How are wages and salaries and profits measured? How are these options currently treated in national economic accounts of the United States? What are the major conceptual measurement and timing issues? What are the major practical measurement and timing issues? Could a mismeasurement of these options be a source of the swing in the U.S. statistical discrepancy for the most recent years? This paper will focus on answering these questions.

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    File URL: http://www.bea.gov/papers/pdf/empstop.pdf
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    Bibliographic Info

    Paper provided by Bureau of Economic Analysis in its series BEA Papers with number 0007.

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    Date of creation: Sep 2000
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    Handle: RePEc:bea:papers:0007

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    1. Kevin J. Stiroh & Dale W. Jorgenson, 2000. "U.S. Economic Growth at the Industry Level," American Economic Review, American Economic Association, vol. 90(2), pages 161-167, May.
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    Cited by:
    1. Ann M. Lawson & Brian C. Moyer & Sumiye Okubo & Mark A. Planting, 2005. "Integrating Industry and National Economic Accounts: First Steps and Future Improvements," NBER Working Papers 11187, National Bureau of Economic Research, Inc.

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