Restricted stock units (RSUs) are a key component of executive compensation schemes, aligning executive incentives with the long-term goals of the company and compensating for the limitations of traditional stock options. This study empirically analyzes the impact of RSUs on corporate...

This research empirically investigates how the adoption of restricted stock units (RSUs) affects earnings per share (EPS) and operating profit, focusing on variations across industries. RSUs have emerged as a strategic compensation tool for promoting alignment between employee interests and...