Nelson, Jodie E.; Percy, Majella - 2009
mandatory disclosures for stock options for companies in the top 400 and also ascertains if there is consistent compliance … required stock option disclosures, 43 of the 153 firms in the sample did not disclose the amount (value) of the options issued …. Another 27 of the companies disclosed a "Nil" value for the value of options issued. Most of the companies disclosed the …