Which of the Following Is NOT a Reason for the Recent

Multiple Choice

Which of the following is NOT a reason for the recent decline in the use of stock options in executive pay?

A) There has been a growing pressure to expense stock options in annual reports.
B) In a falling market, stock options are underwater-the market price is below the exercise price.
C) Financial Accounting Standard Number 313 raises the cost of using stock options.
D) Stock options do not pay for executive performance.