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Accounting for Executive Stock Options: A Case Study in Avoiding Tough Decisions

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  • Jeff Coulton
  • Stephen Taylor

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  • Jeff Coulton & Stephen Taylor, 2002. "Accounting for Executive Stock Options: A Case Study in Avoiding Tough Decisions," Australian Accounting Review, CPA Australia, vol. 12(26), pages 3-10, March.
    • Handle: RePEc:bla:ausact:v:12:y:2002:i:26:p:3-10
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    File URL: http://hdl.handle.net/10.1111/j.1835-2561.2002.tb00190.x
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    References listed on IDEAS

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    1. Lisa Meulbroek, 2001. "The Efficiency of Equity-Linked Compensation: Understanding the Full Cost of Awarding Executive Stock Options," Financial Management, Financial Management Association, vol. 30(2), Summer.
    2. Stuart L. Gillan, 2001. "Option‐Based Compensation: Panacea Or Pandora'S Box?," Journal of Applied Corporate Finance, Morgan Stanley, vol. 14(2), pages 115-128, June.
    3. Jeff Coulton & Stephen Taylor, 2002. "Option Awards for Australian CEOs: The Who, What and Why," Australian Accounting Review, CPA Australia, vol. 12(26), pages 25-35, March.
    4. Philip Brown & Elissa Yew, 2002. "How Do Investors Regard ESOs?," Australian Accounting Review, CPA Australia, vol. 12(26), pages 36-42, March.
    5. Dechow, PM & Hutton, AP & Sloan, RG, 1996. "Economic consequences of accounting for stock-based compensation," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 34, pages 1-20.
    6. Stephen L. Taylor, 1994. "Executive Share Options: An Economic Framework," Australian Accounting Review, CPA Australia, vol. 4(8), pages 13-21, November.
    7. Black, Fischer & Scholes, Myron S, 1973. "The Pricing of Options and Corporate Liabilities," Journal of Political Economy, University of Chicago Press, vol. 81(3), pages 637-654, May-June.
    8. Philip Brown & Bryan Howieson, 1994. "Accounting For Employee Share Options," Australian Accounting Review, CPA Australia, vol. 4(8), pages 22-34, November.
    9. Mark T. Bradshaw & Scott A. Richardson & Richard G. Sloan, 2001. "Do Analysts and Auditors Use Information in Accruals?," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 39(1), pages 45-74, June.
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    Cited by:

    1. Carlin, Tyrone M. & Ford, Guy, 2006. "Empirical evidence on the use, size and cost of executive options schemes in Australia," Research in International Business and Finance, Elsevier, vol. 20(3), pages 340-347, September.
    2. Tyrone M. Carlin & Guy Ford, 2006. "Options Plans — Some Australian Empirical Evidence," Australian Accounting Review, CPA Australia, vol. 16(38), pages 75-84, March.
    3. Zoltan Matolcsy & Anna Wright, 2007. "Australian CEO Compensation: The Descriptive Evidence," Australian Accounting Review, CPA Australia, vol. 17(43), pages 47-59, November.
    4. Stacey Beaumont & Raluca Ratiu & David Reeb & Glenn Boyle & Philip Brown & Alexander Szimayer & Raymond Silva Rosa & David Hillier & Patrick McColgan & Athanasios Tsekeris & Bryan Howieson & Zoltan Ma, 2016. "Comments on Shan and Walter: ‘Towards a Set of Design Principles for Executive Compensation Contracts’," Abacus, Accounting Foundation, University of Sydney, vol. 52(4), pages 685-771, December.

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