The predictive ability of share-based compensation expense
| Year of publication: |
2025
|
|---|---|
| Authors: | Alhaj Ismail, Alaa ; Adwan, Sami |
| Published in: |
Accounting and business research. - New York, NY : Routledge, Taylor & Francis Group, ISSN 2159-4260, ZDB-ID 2065743-2. - Vol. 55.2025, 4, p. 445-478
|
| Subject: | cash settled-based compensation | employee compensation expenses | equity settled-based compensation | fair value | predictability | share-based compensation | Vergütungssystem | Compensation system | Aktienoption | Stock option | Managervergütung | Executive compensation | Leistungsentgelt | Performance pay | Lohn | Wages | IFRS | Fair-Value-Bilanzierung | Fair value accounting | Prognoseverfahren | Forecasting model |
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