The AICPA and the Chartered Institute of Management Accountants (CIMA) have recognized three professors for research into the impact of corporate employee compensation programs with the Greatest Potential Impact on Management Accounting Practice Award. The research is contained in a paper, “Employees’ Subjective Valuations of Their Stock Options: Evidence on the Distribution of Valuations and the Use of Simple Anchors,” which explores the benefits of educating employees on how to better understand the value of employee stock options received as part of their compensation. The authors are: Anne Farrell (Farmer School of Business, Miami University), Susan Krische (Kogod School of Business, American University), and Karen Sedatole (Eli Broad College of Business, Michigan State University).
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