Improper backdating of stock options might be in the spotlight these days, but don’t forget—at the urging of the Securities and Exchange Commission, financiers are still slaving away to create better ways to value the pesky things, too.

Improper backdating of stock options might be in the spotlight these days, but don’t forget—at the urging of the Securities and Exchange Commission, financiers are still slaving away to create better ways to value the pesky things, too.