Dueling Data – Stock Options or Performance Units?

My trusty Google Alerts continue to update me on what is happening in the world of Compensation. Because of this I now know that successful companies are more likely to use Stock Options and that Stock Options are on a decline because of the growing use of Performance Units.

So many people want to know: “What is the trend right now?” As is typical in HR and Compensation, it depends on who you ask.

Here’s the link to the IndustryWeek article that discusses the growth in the use of Stock Options: Exec Pay Study: Top Companies Emphasize Stock Options, Flexibility. The article is based on data from a TowersWatson report from July 2014.

Here’s the link to the Fortune article that discusses the declining use of Stock Options: Use of option grants declining, according to study. This study is based on a July 2014 report from Mercer.

The funny thing is, they’re probably both right. Thoughts?