Which of the following statements is incorrect? Employee stock options

Which of the following statements is incorrect? Employee stock options 




A. are not recorded as an expense when granted if they are at or out-of-the money under the intrinsic value method.
B. will not affect the share price of the company when exercised.
C. may reduce agency costs by more closely aligning interests of stockholders and managers.
D. may increase the risk propensity of managers.




Answer: B


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