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Speeded-Up Stock Option Vesting Is a Way Around New Accounting Rule, but Some Cry Foul
The Washington Post; subscription may be required Dec. 19, 2005
Excerpt: At least 22 Washington area companies are among hundreds nationwide that have transformed millions of stock options, many of which would not have been available for executives to use until 2009, into fully vested shares. According to Wall Street estimates, the fast-forwarding could wipe away more than $4 billion in expenses that would otherwise have shown up on income statements starting in 2006 under a new accounting rule that goes into effect Jan. 1.
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