1. Are Companies Inflating Earnings & Equity by Granting Employee Stock Options? Open Access Author: Frazier, Charles William Title: Are Companies Inflating Earnings & Equity by Granting Employee Stock Options? Area of Honors: Finance Keywords: Employee stock optionsemployeestockoptionESOearningsequityaccountingIPOinitial public offeringcontingent liability File: Download Charles_Frazier_AreCompaniesInflatingEarnings.pdf Thesis Supervisors: Jingzhi Huang, Thesis SupervisorJingzhi Huang, Thesis Honors Advisor