Figures & data: The predictive ability of share-based compensation expense

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Table 7. Results after disaggregating other employee compensations into components.

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Table 8. Results after excluding firms that use time vesting share-based contracts.

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Table 9. Results using $N I_{it + 2} and N I_{it + 3}$ separately and using aggregated $(N I_{it + 1} + N I_{it + 2}) and (N I_{it + 1} + N I_{it + 2} + N I_{it + 3})$ .

Display Table

Table 10. Results using $CF O_{it + 2} and CF O_{it + 3}$ separately and using aggregated $(CF O_{it + 1} + CF O_{it + 2}) and (CF O_{it + 1} + CF O_{it + 2} + CF O_{it + 3})$ .

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Table 11. Results after controlling for self-selection bias using Heckman’s estimation.

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Table 12. Results using additional controls.

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Table 13. Results using firms that employ cash settled-based compensations.

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Table

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The predictive ability of share-based compensation expense

Table 1. Sample distribution by sector.

Table 2: Descriptive statistics.

Table 3. The main results (H1).

Table 4. The main results (H2).

Table 5. Results (high vs. low financial reporting quality).

Table 6. Results (high vs. low corporate governance quality).

Table 7. Results after disaggregating other employee compensations into components.

Table 8. Results after excluding firms that use time vesting share-based contracts.

Table 9. Results using $N I_{it + 2} and N I_{it + 3}$ separately and using aggregated $(N I_{it + 1} + N I_{it + 2}) and (N I_{it + 1} + N I_{it + 2} + N I_{it + 3})$ .

Table 10. Results using $CF O_{it + 2} and CF O_{it + 3}$ separately and using aggregated $(CF O_{it + 1} + CF O_{it + 2}) and (CF O_{it + 1} + CF O_{it + 2} + CF O_{it + 3})$ .

Table 11. Results after controlling for self-selection bias using Heckman’s estimation.

Table 12. Results using additional controls.

Table 13. Results using firms that employ cash settled-based compensations.

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The predictive ability of share-based compensation expense

Figures & data

Table 1. Sample distribution by sector.

Table 2: Descriptive statistics.

Table 3. The main results (H1).

Table 4. The main results (H2).

Table 5. Results (high vs. low financial reporting quality).

Table 6. Results (high vs. low corporate governance quality).

Table 7. Results after disaggregating other employee compensations into components.

Table 8. Results after excluding firms that use time vesting share-based contracts.

Table 9. Results using NIit+2andNIit+3separately and using aggregated (NIit+1+NIit+2)and(NIit+1+NIit+2+NIit+3).

Table 10. Results using CFOit+2andCFOit+3separately and using aggregated (CFOit+1+CFOit+2)and(CFOit+1+CFOit+2+CFOit+3).

Table 11. Results after controlling for self-selection bias using Heckman’s estimation.

Table 12. Results using additional controls.

Table 13. Results using firms that employ cash settled-based compensations.

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Table 9. Results using $N I_{it + 2} and N I_{it + 3}$ separately and using aggregated $(N I_{it + 1} + N I_{it + 2}) and (N I_{it + 1} + N I_{it + 2} + N I_{it + 3})$ .

Table 10. Results using $CF O_{it + 2} and CF O_{it + 3}$ separately and using aggregated $(CF O_{it + 1} + CF O_{it + 2}) and (CF O_{it + 1} + CF O_{it + 2} + CF O_{it + 3})$ .