股票薪酬支出的预测能力

IF 2 4区管理学 Q2 BUSINESS, FINANCE

Accounting and Business Research Pub Date : 2024-06-18 DOI:10.1080/00014788.2024.2346836

Alaa Alhaj-Ismail, Sami Adwan

引用次数: 0

摘要

本文研究了股票薪酬支出（SBCE）相对于其他员工薪酬支出预测未来公司业绩的能力。本文还研究了以现金结算的股份补偿费用是否能预测公司未来的业绩。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

查看原文本刊更多论文

The predictive ability of share-based compensation expense

This paper examines the ability of share-based compensation expense (SBCE) to predict future firm performance relative to other employee compensation expenses. It also examines whether cash settled...

求助全文

通过发布文献求助，成功后即可免费获取论文全文。去求助

来源期刊

Accounting and Business Research BUSINESS, FINANCE-

CiteScore

3.40

自引率

11.80%

发文量

期刊介绍： Accounting and Business Research publishes papers containing a substantial and original contribution to knowledge. Papers may cover any area of accounting, broadly defined and including corporate governance, auditing and taxation. However the focus must be accounting, rather than (corporate) finance or general management. Authors may take a theoretical or an empirical approach, using either quantitative or qualitative methods. They may aim to contribute to developing and understanding the role of accounting in business. Papers should be rigorous but also written in a way that makes them intelligible to a wide range of academics and, where appropriate, practitioners.