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Taking Stock of Options

Please note: This item is from our archives and was published in 2006. It is provided for historical reference. The content may be out of date and links may no longer function.

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NUMEROLOGY

FASB 123(R) is causing companies to move away from stock options.

Incentives offered Companies
under
FASB 123(R) 		Companies
not under
FASB 123(R)
Stock options 83% 93%
Performance awards 71 55
Stock appreciation rights 10 1

Source: Survey of the 250 largest companies, Frederic W. Cook & Company Inc., New York, www.fwcook.com , 2005.