Allowing managers to buy shares at prices fixed in advance was intended to align their interests with those of other shareholders by giving them a personal stake in building the value of the company. But, for some managers, stock options have created an incentive to inflate profits and hide losses, thereby enriching themselves artificially while jeopardizing their companies and other shareholders.
同样，期权问题也引起激动的批评。允许经理们按照事先确定的价格购买股票意在通过让公司价值与他们的个人利益息息相关而让他们的利益符合股东的利益。但是，对于某些经理们而言，股票期权激励他们抬高利润、隐瞒亏损，从而在危及公司以及其他股东的同时人为地令其个人致富。