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===Stock options===
Supporters of stock options say that they align the self-interest of the CEO to that of the company, since options are only valuable if the stock price remains above the option's [[strike price]]. Many critics have called for options to be counted as a corporate expense, which would impact a company's [[income statement]] and make the distribution of options accountable to shareholders. Detractors of stock options charge that they are granted excessively. Stock options have also been criticised because they cause a conflict of interest in which the CEO artifically raises the current stock price to cash in stock options at the expense of the long term health of the company.
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===Restricted stock===
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