This paper analyzes companies' disclosure of CEO stock option values in compliance with recent changes in the SEC s regulations for reporting executive compensa

Abstract: In 2003, both the New York Stock Exchange and NASDAQ enacted changes to the requirements regarding listed companies and their Board of Directors compo

Much of the existing empirical evidence on the use of stock option compensation conflicts with theoretical predictions. This has led some to conclude that the t

Detailed data about stock option contracts are used to measure and analyze the pay to performance incentives of executive stock options. Two main issues are add