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The establishment of new accounting rules for expensing options would likely do more harm than good.
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This study's estimates of the reduction in accidents from a ban on cell phone use while driving are both lower and less certain than previous studies indicate.
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Requiring companies to expense options in the absence of any satisfactory method to evaluate their costs would be inconsistent with the principles and objectives of accounting.
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Requiring companies to expense options in the absence of any satisfactory method to evaluate their costs would be inconsistent with the principles and objectives of accounting.
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The establishment of new accounting rules for expensing options would likely do more harm than good.
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This volume shows that the public policy concerns are not accidental, because such industries often embody two major and widely recognized forms of potential market failure.
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