1.  Companies like Ascend, which repriced options for everyone except officers named in proxy statements, were excluded from his study.

2.  If companies simply repriced options immediately, then the accounting rules would force the companies to reduce their profits if the value of the options rose over time.

3.  In the past few weeks, Barnesandnoble.com, CDnow and MyTurn.com have all repriced options, and Iomega has asked shareholders to approve a repricing plan.

4.  Why did accounting rule makers single out repriced options as a cost to the income statement?