Which of the following forms of executive compensation most likely emphasizes long-term firm performance?

Share-linked incentives—such as restricted stock units or stock options—are explicitly designed toalign executives’ interests with long-term shareholder value. Because the value of these awards is tied to the long-term stock price, they motivate executives tofocus on sustainable performance and strategic decisions. In contrast, bonuses typically reward short-term annual performance, and salaries are fixed cash payments unrelated to long-term performance.