63022 BAD Professional Issues in Accounting October 21st Assignment
Fall, 2002
Stock Options & Executive Compensation Disclosures Regarding Capital Structure (SFAS# 129) More Financial Asset & Liability IssuesTransfers & Servicing of Financial Assets & Extinguishments of Liabilities (SFAS# 140); Costs Associated with Exit or Disposal Activities (SFAS# 146) References on 2-Hour Reserve at KSU Main Library Miller GAAP Guide, Martin A. Miller & Jan Williams FASB Statements of Accounting Standards FASB Statements of Accounting Concepts HF5616.U5 M5 1999
FASB Volume 1 Original Statements: Statements of Federal Micro-4 GA 1.13: Financial Accounting Concepts & Standards AIMD-21.1.1 Microfiche Reference for FASB Statements of Accounting Standards and Accounting Concepts Recognition in Financial Statements: Underlying Concepts and Practical Conventions, L. Todd Johnson & Reed K. Storey Check this reference for any relevant material Accounting Theory, 5th Ed., Hendriksen & Van Breda Chapter 22, pp. 814-8 Accounting Theory, 2nd Ed., Vernon Kam Chapter 9, pp. 280-2 HF5681.B2 J627x 1982
HF5625.H45 1992 HF5625.K265 1990
Accounting Theory: Text & Readings, 6th Ed., Schroeder & Clark Personal Copy Chapter 14 Equity and Article 2 (Mountain) Chapter 9 Intangibles section and Article 1 (Kane) Accounting Theory: Text & Readings, 4th Ed., Schroeder, Clark McCullers Chapter 12 Equity and Article 2 (Haley & Ratcliffe) Financial Accounting Theory, William R. Scott Chapter 10 Executive Compensation HF5629.A26 1987
HF5626.S36 1997
Accounting Theory & Policy: A Reader, 2nd Ed., Bloom & Elgers HF5629.A26 1987 Section V-C, Article 1 (Heath & Rosenfield) Section V-D, Article 2 (Henderson & Peirson)
References for Articles Included in Lists AboveSearch for These in Appropriate Journals Mountain, James FASB 123: Putting Together the Pieces, Journal of Accountancy, Jan., 1996
Haley, Brian W. & Accounting for Incentive Stock Options, CPA Journal, 1982 Ratcliffe, Thomas Kane, Gregory Accounting for Transfers of Financial Assets under SFAS No. 125, CPA Journal, March, 1997
References for Other ArticlesSearch for These in Appropriate Journals Stock Options & Executive Compensation Weygandt, Jerry Valuation of Stock Option Contracts, Accounting Review, Jan., 1977
*The following two items are included in Readings & Notes on Financial Accounting, 5th Ed., Stephen A. Zeff & Balag G. Dharan, McGraw-Hill, 1997. *Comment Letters in Response to the FASBs Proposals on Accounting for Stock Compensation Plans, Accounting for Stock-Based Compensation: Zeff, Stephen *The U.S. Senate Votes on Accounting for Employee Stock Options (written specifically for the book referenced above)
Nordquist, Karleen & The Controversey over Accounting for Stock Options: A Historical Ellingson, Dee Ann Perspective, Mid-American Journal of Business, Fall, 1997 FASB Statement Encourages Recognition of Stock Compensation Cost, Journal of Accountancy, October, 1995 Gamboa, John & Murray, Cecil Deshmukh, Sanjay & Howe, Keith & Luft, Carl Minter, Frank King, Alfred & Parrish, Summer Weills Package Illustrates Need for CEO Pay Disclosure, American Banker, August 9, 2002 Deducting the Options ExpenseMuch Ado about Nothing, Strategic Finance, Oct., 2002 Accountings Phoenix, Strategic Finance, Oct., 2002 Options Can Be Valued, Strategic Finance, Oct., 2002 Ruling by SEC Threatens Parachute Plans, Corporate Board, July/August, 1990
Johnson, Robert & Jensen, Gerald
Are Executives Paid Too Much?, Business & Society Review, Winter, 1988
Woodworth, Warner The Scandalous Pay of the Corporate Elite, Business & Society Review, Spring, 1987 Ungson, Gerardo R. Motivation and Politics in Executive Compensation, Academy of Manage& Steers, Richard ment Review, April, 1984 A Delicate Balance: Blending the Diverse Facets of an Executive Compensation Program, Management Review, April, 1982 Silver-Malsska, Tara Stock-Based Compensation Alternatives, Employee Benefits Journal, Dec., 2001 Zipse, Randy & Roper, Jennifer Tully, Shawn Meyer, Harvey Lavelle, Louis Feldman, Amy Give Away a Stake without Giving Away Stock, Advisor Today, Sept., 2000 A Better taskmaster Than the Market?, Fortune, Oct. 1998 26, The Phantom of the Option, Journal of Business Strategy, Jan/Feb, 1997 How to Halt the Options Express, Business Week, Sept. 9, 2002 The Real Accounting Scandal, Money, Sept., 2002
Fox, Justin & The Only Option (For Stock Options, That Is), Fortune, Aug. 12, 2002 Birnbaum, Jeffrey Klassen, Kenneth Bates, Steve Rubenstein, Bruce Borrus, Amy & Others Lavelle, Louis Hof, Robert Henry, David Options for Compensation, CA Magazine, August, 2002 More Firms Take the High Road by Expensing Stock Options, HR Magazine, August, 2002 Investor Mistrust Propels New Era of Stock-Option Repricing Reform, Corporate Legal Times, August, 2002 To Expense or Not to Expense, Business Week, July 29, 2002 Pinning Down the Value of a Stock Option, Business Week, 7/29/2002 This Reform Wont Kill Silicon Valley, Business Week, 7/29/2002 An Overdose of Options, Business Week, July 15, 2002
Borrus, Amy Tuthill, Maureen
The Campaign to Keep Options Off the Ledger, Business Week, 7/15/2002 Stock Options Expensing Is a Classic American Market Tool at Risk?, AFP Exchange, July/August, 2002 Stock Options: Present Practices, Future Concerns, Pay for Performance Report, July, 2002
Barlas, Stephen Kroll, Arthur Daily, Catherine & Certo, Trevis & Dalton, Dan Barlas, Stephen Hill, Nancy & Stevens, Kevin Levinsohn, Alan & Langer, Steven Dema, Robert & Diamond, Louis Altieri, Mark & Zucca, Linda Powell, Kenneth & Geller, Sheldon
Congress to take Some Action on Stock Options, Strategic Finance, June, 2002 Stock Option Strategies: Recent Developments, Compensation & Benefits Management, June, 2002 Executive Stock Option Repricing: Retention and Performance Reconsidered, California Management Review, Summer, 2002 SEC Proposes Equity Compensation Plan Disclosure, Strategic Finance, April, 2001 Structuring Compensation to Achieve Better Financial Results, Strategic Finance, March, 2001 The Cost of Stock Options, Strategic Finance, Oct., 2000 Factors Affecting CFO Compensation, Strategic Finance, March, 2000 Compensation and Benefits, Journal of Accountancy, March, 1995 Nonqualified Deferred Compensation Agreements, CPA Journal, Feb., 1998 Motivating Executives with Phantom Stock, CPA Journal, Jan., 1995
Botosan, Christine & Stock Option Expense: The Sword of Damocles Revealed, Accounting Plumlee, Marlene Horizons, Dec., 2001
Capital Structure & Financial Asset and Liability Issues Ghosh, Arvin & Cai, Francis Springsteel, Ian Ryan, Stephen & Others The Determinants of Capital Structure, American Business Review,...