Many companies spend more on training than they think.
That's because they do it reactively, piecemeal, based on needs that should have been predicted earlier. Research has shown that when a company provides training in support of its key performance indicators, it not only benefits from the attained competency, but also enjoys increased employee and customer loyalty. When a company's stock price sinks, its options could end up underwater, thereby eliminating the incentive they were meant to bring to executives. Canceling and reissuing underwater options, while effective at appeasing recipients, incur the wrath of shareholders. There are other ways to deal with such a situation.