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Keywords: performance-vested equity
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Journal Articles
The Accounting Review (2021) 96 (5): 337–364.
Published: 01 September 2021
... performance-vested equity Equity awards with performance-vesting provisions have become an increasingly important part of equity compensation, growing from an average of 25 percent of CEO equity compensation in 2009 to over 40 percent in 2014 for companies in the Standard & Poor's (S&P) 1500...