Abstract
For the period of 1975 through 1993, this research utilizes content analysis to examine rhetorical activity in newspapers and business magazines vis-a-vis stock option compensation. Tracing the evolution of accounting regulator's views regarding accounting for stock option compensation and its relation to media rhetoric reveals findings relevant to understanding the social evolution of accounting for stock options. Our findings provide evidence that historically the SEC, Congress, and FASB have reacted to shifts in views expressed in the news and business media. The research provides evidence that views expressed in the media impacted the timing of FASB action regarding the development, issuance, and reconsideration of the exposure draftAccounting for Stock Based Compensation.Accordingly, the neutrality of accounting standard setting is challenged by the study.
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