One heavily debated topic is the question of how to account for stock options under existing accounting standards companies either record an expense on the income statement for stock options granted or simply disclose the information in the financial statement footnotes expensing the options is the more transparent choice. Pdf on jan 1 2006 leroy f christ and others published transparent financial reporting characteristics of companies that voluntarily elect to expense stock options. When some companies expense stock options and others do not comparison of financial statements becomes more difficult history for many years companies have been incorporating employee stock options into the compensation plans of their executives during the 1960s qualified stock option plans were the primary form of long term incentive offered. Transparent financial reporting characteristics of companies that voluntarily elect to expense stock options 25 leroy f christ valparaiso university mary york christ valparaiso university academy of accounting and financial studies journal volume 10 number 1 2006 1
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