Compensation Strategies Group, Ltd.
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|Compensation Consulting Firms Issues Report on Status of Stock Option Debate (PDF)|
Aug. 6, 2002
Excerpt: The July 14 announcement by Coca-Cola and subsequent action taken by several other prominent companies to begin expensing the cost of stock options may be one of the most significant developments affecting executive compensation in the last several years. This letter provides background on the 'stock option accounting' issue, a summary of the ongoing debate, and the possible impact on publicly-traded U.S. companies.
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