Many companies apparently aren't waiting for the Financial Accounting Standards Board to finalize its proposal to force companies to expense stock options against profits before changing their long-term pay packages for executives, according to a survey by Frederic W. Cook & Co.

The report, "The 2003 Top 250: Long-Term Incentive Grant Practices for Executives," finds that whether companies are expensing or not, executive pay is shifting away from stock options toward full-value shares.

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