Table 14.

Further group regression of non-executive granting proportion, granting range and price-to-strike ratio

Non-executive
granting proportion
<70%70%∼80%80%∼90%>90%
(1)(2)(3)(4)
Delta0.202 (1.12)0.771** (2.52)−0.126 (−0.50)−0.105 (−0.94)
Vega−0.249 (−0.67)−0.083 (−0.13)0.388 (1.11)0.785*** (4.06)
Chow-test6.15**1.790.99
n299131257246
Granting range<2.5%2.5%∼5%5%∼7.5%>7.5%
(5)(6)(7)(8)
Delta0.278 (0.91)0.002 (0.01)0.092 (0.61)0.194 (1.39)
Vega0.674* (1.80)−0.015 (−0.05)−0.064 (−0.17)−1.861*** (−2.88)
Chow-test1.901.9611.52***
n4043609871
Price-to-strike ratio<0.70.7∼11∼1.3>1.3
(9)(10)(11)(12)
Delta−0.164 (−0.79)0.427** (2.49)0.159 (0.90)−0.431*** (−4.63)
Vega2.355*** (4.74)−0.454 (−1.32)0.543** (2.52)−2.154** (−2.22)
Chow-test17.33***2.74*7.39***
n91389350103

Notes:

*** p < 0.01, ** p < 0.05, * p < 0.1

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