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31 experts participated in a Delphi survey to derive key decision-making items for Restricted Stock Units (RSUs) introduction and operation. The study then used Analytic Hierarchy Process (AHP) with 48 leaders across four industry groups to calculate item priorities. The dataset likely contains the survey-derived CVR (Content Validity Ratio) values and AHP results.
License is CC-BY-4.0. File format is XLS (Excel). Size is 5.5 KB, indicating a very small dataset.