Which of the following is NOT a reason for the recent decline in the use of stock options in executive pay?
A)There has been a growing pressure to expense stock options in annual reports.
B)In a falling market, stock options are underwater-the market price is below the exercise price.
C)Financial Accounting Standard Number 313 raises the cost of using stock options.
D)Stock options do not pay for executive performance.

Question

Quizplus · Accepted Answer

Financial Accounting Standard Number 313 does not exist, making it an incorrect reason for the decline in the use of stock options in executive pay.

Which of the Following Is NOT a Reason for the Recent