TABLE 3:  Simple performance comparisions
                         
Full set of companies, 1997   Paired data, 1997^
  (mean of SO minus non-SO paired values)
All surveyed Surveyed  
All non-SO cos. Stock option cos. stock option cos. SO cos. w > 50% All paired cos. Paired cos w > 50%
  (1)   (2)   (3)   (4)   (5)   (6)  
 
 
Levels in 1997  
 
 
  Productivity--ln(sales/ee) 5.07 (0.01) 5.38 (0.03)*** 5.23 (0.09)*** 5.27 (0.11)*** 0.37 (0.36)*** 0.21 (0.13)*
  ROA 10.02 (0.30) 16.5 (1.06)***[1] 8.08 (2.92)*** 0.63 (4.58) 0.44 (2.37) -7.57 (5.37)
  Tobin's Q 2.44 (0.03) 3.67 (0.13)*** 3.21 (0.21)*** 3.35 (0.28)*** 0.51 (0.16)*** -0.28 (0.38)
  TSR 6.72 (0.67) 12.11 (2.39)*** 9.51 (5.19)* -0.09 (6.67) -7.18 (2.97)** -12.28 (7.59)
 
 
Sample size 6618 471 104 67   462 67
 
 
Average annual change 1992 - 97  
 
  Productivity 0.03 (0.00) 0.04 (0.003)*** 0.04 (0.01)*** 0.04 (0.01)*** 0.02 (0.01)*** 0.03 (0.018)
  ROA -0.13 (0.06) 0.85 (0.23)*** 0.58 (0.62) 0.45 (1.08) 0.20 (0.35) -0.06 (1.59)
  Tobin's Q 0.01 (0.01) 0.10 (0.03)*** 0.02 (0.07) -0.07 (0.12) -1.78 (0.07)*** -2.28 (0.26)***
  TSR -1.55 (0.40) -3.55 (1.52)** -4.18 (3.61) -7.94 (5.53) -6.16 (1.69)*** -9.80 (5.83)*
 
  Ln (Sales) 0.12 (0.001) 0.18 (0.01)*** 0.19 (0.01)*** 0.24 (0.02)*** 0.06 (0.01)*** 0.12 (0.02)***
  Ln (Employment) 0.05 (0.001) 0.11 (0.00)*** 0.12 (0.01)*** 0.16 (0.01)*** 0.04 (0.01)*** 0.07 (0.02)***
 
Sample size 34183 2438 504 316   2328 299
                         
Notes:  Standard errors in parentheses.
* Significantly different from all non-SO companies (cols. 2-4) or from zero (cols. 5-6) at p<.10  **p<.05  ***p<.01
Figures represent robust means that minimize influence of outliers.
^ The actual number of companies is close to three times larger than the number of paired differences.  The non-SO company's value was subtracted from the SO company's
   value to create a single paired difference value.  Where there was more than one paired company, the values were averaged before being subtracted from the SO value.

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