Firms continue to accelerate options vesting in the US


US companies have continued to accelerate the vesting of employee stock options, as many are for the first time required to recognise the expense of employee stock options in their financial reports during the first quarter. Acceleration - that is, the reduction of the vesting period that defines the initial period during which employees are not permitted to exercise options - is being used by companies as a way of reducing future compensation expense.

Chris Senyek, an analyst at Bear Stearns in

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