Stock Option Expensing


This report summarizes the findings of the 2003 WorldatWork survey on stock option expensing practices and opinions. For the second year in a row, WorldatWork surveyed a sample of members -- mostly compensation professionals in Fortune 1000 organizations -- in July to gain perspectives on common practices and changes regarding stock options and the issue of expensing.

Survey Results

In July 2003, surveys were sent electronically to a random representative sample of 6,229 WorldatWork members. A total of 413 responses were received, a 7-percent response rate. Because the demographic profile of the 413 survey respondents is similar to the WorldatWork membership as a whole, the responses can be considered statistically representative of the membership.

The WorldatWork membership generally consists of professionals at the manager level and higher, working in the headquarters of a large company in North America. The association's membership tends to be from larger companies: 95 percent of the Fortune 1000 companies have at least one employee who is a WorldatWork member.

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  • 2003
    This is a Member Only Benefit.
  • 2002
    This is a Member Only Benefit.

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