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Table 1.

RSUs and stock option adoption status of S&P-listed companies.

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Fig 1.

Delphi research method process.

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Table 2.

Saaty’s 9-point scale [90].

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Table 3.

Example AHP survey items.

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Fig 2.

AHP research process.

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Table 4.

Legal/accounting professionals.

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Table 5.

Strategy/HR/IR professionals.

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Table 6.

Minimum CVR standard value.

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Table 7.

Value Range of Kendall’s W criteria.

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Table 8.

GICS-based industry classification [4].

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Table 9.

AHP targets by industry group 1.

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Table 10.

AHP targets by industry group 2.

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Table 11.

AHP targets by industry group 3.

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Table 12.

AHP targets by industry group 4.

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Table 13.

Legal/Accounting items.

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Table 14.

Strategy/HR/IR items.

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Table 15.

Deleted items for exceeding standard deviation of 1.5.

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Table 16.

Final results of the legal/ accounting.

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Table 17.

Final results of the strategy/HR/IR.

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Table 18.

AHP results for Legal/Accounting.

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Table 19.

Group 1 of AHP results for strategy/HR/IR.

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Table 20.

Group 2 of AHP results for strategy/HR/IR.

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Table 21.

Group 3 of AHP results for strategy/HR/IR.

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Table 22.

Group 4 of AHP results for strategy/HR/IR.

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Table 23.

Priority comparison of industry priorities in strategy/HR/IR.

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