TITLE

2004 Shaping Up as a Busy Year

AUTHOR(S)
Prysock, Mark
PUB. DATE
January 2004
SOURCE
Financial Executive;Jan/Feb2004, Vol. 20 Issue 1, p59
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
The article discusses proposed legislation for businesses in the U.S. in 2004. The author notes that corporate governance has remained a popular topic with the U.S. Congress focusing on the mutual fund industry and the perceived problems of late trading and market timing. The main stock option accounting bills under consideration are the Dreier/Eshoo bill in the U.S. House and the Ensign/Boxer bill in the U.S. Senate. These companion bills entitled the Broad-Based Stock Option Transparency Act of 2003 direct the U.S. Securities and Exchange Commission (SEC) to require enhanced disclosures of employee stock options and to study the economic impact of broad-based stock option plans.
ACCESSION #
11853856

 

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