Stephen A. Zeff, Chronology of Significant Developments in the Establishment of Accounting Principles in the United States, 1926-1972, Journal of Accounting Research, Vol. 10, No. 1 (Spring, 1972), pp. 217-227

* Professor, Cornell University; t Professor, Rice University. We wish to thank our colleagues and particularly Professors William H. Beaver and Joel Demski, both of Stanford University, and Robert J. Swieringa, Cornell University, for their careful reading of this long manuscript and the substantive improvements they suggested. The limitations and omissions remain our responsibility. 1 Given at the 1970 Annual Meeting of the American Accounting Association, the poem, if such is a valid description, was composed by the first editor of JAR, David Green, and published in JAR [1970] with appropriate disclaimers.

Executive compensation, Employee stock option, Calculation