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- Title
Expensing Options Hits High-Techs Hard.
- Abstract
This articles provides information on the study by Buck Consultants which indicated that developments in the debate on expensing stock options have increased the financial risk to companies still taking a wait-and-see posture. The survey examined the potential implications of retrospective accounting by focusing on 28 blue-chip companies in the high-technology sector. The study reported that the median decrease in fiscal year 2003 earnings per share for companies forced into retrospective accounting is far greater than the compensation charge that results from the prospective method.
- Subjects
STOCK options; BLUE chip stocks; HIGH technology industries; RISK; EARNINGS per share; ACCOUNTING; BUCK Consultants LLC; INDUSTRIAL surveys; OPTIONS (Finance); RISK management in business; RISK assessment; MANAGEMENT; ECONOMICS
- Publication
Financial Executive, 2003, Vol 19, Issue 6, p12
- ISSN
0895-4186
- Publication type
Article