FAS 123(R) Option Assumptions: The 2007 Results

Watson Wyatt recently completed its second annual analysis of stock option valuation assumptions and results under Statement of Financial Accounting Standards (FAS) 123(R). From 2006 to 2007, the percentage of companies disclosing option fair values decreased from 74% to 73%, and the number disclosing stock compensation expense increased from 93% to 94%. Median stock compensation expense increased by 9% in 2007. The analysis is available at this link.