Executive stock options and organizational capital: evidence from US firms

Namarta Kumari Bajaj et al.

Managerial Finance2026https://doi.org/10.1108/mf-08-2024-0631article
AJG 1ABDC B
Weight
0.50

What the paper says

Purpose This paper examines the impact of executive stock-based compensation on organizational capital. Specifically, the use of equity-based incentives, such as stock options, impacts long-term investment in organizational strategic resources, including innovation and employee development. Design/methodology/approach We analyze data from both financial and non-financial US firms from 1997 to 2020 and use fixed-effects panel regressions and a dynamic panel model, the generalized method of moments as a robustness check. Findings The findings indicate that option grants, exercised stock options and unexercised stock options have a significant influence on organizational capital. Among these, unexercised stock options have the most notable effects, suggesting that the potential for future gains encourages executives to focus on long-term organizational growth. Practical implications The research offers valuable insights into enhancing organizational capital through stock-based compensation, suggesting that a corporation can improve its productivity and market competitiveness. Originality/value This paper examines how executive stock-based compensation impacts organizational capital in US companies, offering new evidence on how incentive structures contribute to corporate value creation.

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https://doi.org/https://doi.org/10.1108/mf-08-2024-0631

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@article{namarta2026,
  title        = {{Executive stock options and organizational capital: evidence from US firms}},
  author       = {Namarta Kumari Bajaj et al.},
  journal      = {Managerial Finance},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.1108/mf-08-2024-0631},
}

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Executive stock options and organizational capital: evidence from US firms

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.