IDEAS home Printed from https://ideas.repec.org/p/bea/papers/0007.html
   My bibliography  Save this paper

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

Author

Listed:
  • Carol E. Moylan

    (Bureau of Economic Analysis)

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.

Suggested Citation

  • Carol E. Moylan, 2000. "Treatment of Employee Stock Options in the U.S. National Economic Accounts," BEA Papers 0007, Bureau of Economic Analysis.
  • Handle: RePEc:bea:papers:0007
    as

    Download full text from publisher

    File URL: https://www.bea.gov/papers/pdf/empstop.pdf
    Download Restriction: no

    References listed on IDEAS

    as
    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.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    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.

    More about this item

    JEL classification:

    • E60 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - General

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bea:papers:0007. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Bryn Whitmire). General contact details of provider: http://edirc.repec.org/data/beagvus.html .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.