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Stock Compensation Disclosures Under U.S. GAAP: The 2009 Results
Towers WatsonLink to more items from this source
Oct. 29, 2010
Excerpt: From 2008 to 2009, the percentage of companies disclosing stock option fair values decreased from 72% to 70%. The median increase in stock option fair value (as a percentage of strike price) was 3.6 percentage points over the period, representing more than a 10% increase in value.

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