• Planos de Opções
  • Sobre características e problemas:
  • Abowd, J. e Kaplan, D. Executive Compensation: Six Questions That Need Answering. Cornell University, abril 1999.
  • Murphy, K. Executive Compensation. Marshall School of Business. University of Southern California, junho 1999.
  • Hall, B.e Murphy, K. Stock Options for Undiversified Executvies. NBER. Working Paper n. 8052, dezembro 2000.
  • Brian, H. What You Need to Know About Stock Options. Harvard Business Review on Compensation. Harvard Business School Press, 2001.
  • Hall, B.e Knox, T. Managing Option Fragility. NBER. Working Paper n. 9059, julho 2002.
  • Hall, B.e Murphy, K. The Trouble with Stock Options. NBER. Working Paper n. 9784, junho, 2003.
  • Hall, B. Six Challenges in Designing Equity-Based Pay. NBER. Working Paper n. 9887, julho 2003.
  • Oyer, P. Schaefer, S. Compensation Employees Below the Executive Ranks: A Comparision of Options, Restricted Stock, and Cash. NBER. Working Paper n. 10221, janeiro 2004.
  • Oyer, P. Schaefer, S. Why Do Some Firms Give Stock Options to All Employees? An Empirical Examination of Alternative Theories. NBER. Working Paper n. 10222, janeiro 2004.
  • Planos de Opções
  • Sobre aspectos contabeis:
  • Greenspan, Alan. Stock Option and Related Matters. Remarks by Chairman Alan Greespan. The Federal Reserve Board, maio, 2002.
  • Stock option Expense: What to do now? Perspective. Mercer Human Resource Consulting, ago, 2002.
  • Michel, N., Garwood, P. Expensing Employee Stock Options: Lifting the Fog. A Report of the Heritage Center for Data Analysis, out. 2002.
  • Proposed Statement of Financial Accounting Standards: Share-Based Payment. FASB, Financial Accounting Series, n. 1102-100, março, 2004.
  • New US Stock Compensation Accounting Standard Proposed. Perspective. Mercer Human Resource Consulting, abril, 2004.
  • Expensing Stock Option: Can FASB Prevail? Knowledge Wharton, abril, 2004.
  • Sobre os dois enfoques
  • Murphy, K. Explaining Executive Compensation: Managerial Power vs. the Perceived Cost of Stock Option. University of Chicago Law Review, 2002.
  • Bebchuk, L. e Fried, Jesse. Executive Compensation as an Agency Problem. Harvard Law School, Discussion Paper n. 421, Cambridge, junho 2003.
  • Sobre aspectos de governança corporativa
  • Lambert, R., Lanen, William e Larcker, D. Executive Stock Option Plans and Corporate Dividend Policy. Journal of financial and Quantitative Analysis, vol. 24, n. 4, dezembro 1989.
  • Yermack, D. Good Timing: CEO Stock Option Awards and Company News Announcements. Journal of Finance 52, 1997.
  • Bartov, E., Krinsky, I e Lee, J. Some Evidence on how Companies Choose between Dividens and Stock Repurchases. Journal of Applied Corporate Finance, 11, 1998.
  • Core, J., Holthausen R. e Larcker, D. Corporate Governance, CEO Compensation, and Firm Performance, Journal of Financial Economics 51, 371-406, 1999.
  • Schizer, D. Executives and Hedging: The Fragile Legal Foundations of Incentive  Compatibility, Columbia Law Review, 100, 2000.
  • Pearl Meyers & Partners. Executive Pay Trends: Looking Forward and Looking Back. 2002.
  • Berkeshire and Wesco Annual Meetings. Outstanding Investor Digest, Vol. XVIII n. 3 & 4, 2003.
  • Crystal, G. The Perfect stock Option Plan. Prepared for The California State Teachers´ Retirement System, 2003.
  • Breeden, Richard. Restoring Trust. Report the US District Court on Corporate Governance for the Future of MCI, Inc., agosto, 2003.
  • Manuais e Surveys
  • Baker, A. The Stock Options Book. The National Center of Employee Ownership, Oakland, California, 2002.
  • Weeden, R. et al. Current Practices in Stock Option Plan Design. The National Center of Employee Ownership, Oakland, California, 2001.
  • Pendleton, A. et al. Thoretical Study on Stock Options in Small and Medium Enterprises. Final Report to the Enterprise-Directorate General, Commission of the European Communities, outubro 2002.
  • Core, J., Guay, W. e Larcker, D. Executive Equity Compensation and Incentives: A Survey FRBNY Economic Policy Review – Forthcoming.