''The door is wide open to the handling of implementation issues'' by the new chairman of the Securities and Exchange Commission.
At last week's confirmation hearing before the Senate Banking Committee, Securities and Exchange Commission chairman-to-be Christopher Cox called vigorous enforcement of securities laws his "top priority" and affirmed his support for a new rule requiring that stock options be expensed.
Yet in the hearts of those who would have it otherwise — on the issue of stock options, at least — hope springs eternal.
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