It is clear that there is no legitimate basis for the proposed expensing of employee stock options.

Instead of treating employee stock options as an expense in computing their earnings, companies would better serve their investors by offering a constantly updated calculation of earnings per share.

There are some issues on which accounting and finance professors disagree, but the expensing of employee stock options is not one of them.

Despite the pronouncements of a few renegades in our disciplines, there is near unanimity of opinion among scholars in the fields of accounting and finance that the value of employee stock options should be expensed on a firm's income statement at the time they are granted.

The gains from making the tax code more neutral would be significant.

The Financial Accounting Standards Board is about to change the way employee stock options are treated for accounting purposes.

Discontinuing or reducing stock options programs will have an adverse effect on U.S. competitiveness, innovation, and jobs.

Mandatory expensing of stock options will harm small businesses, drive talented managers and workers offshore, and harm the U.S. economy at a critical time.