Final answer:
The correct option is A) stock splits.
Among listed options, stock splits are not a form of share-based compensation; whereas restricted stock, restricted stock units, and stock options are.
Step-by-step explanation:
The common forms of share-based compensation that are provided to employees or executives of a company include restricted stock, restricted stock units (RSUs), and stock options. However, stock splits do not represent a form of share-based compensation. Share-based compensation is a way to give employees a stake in the company's success without immediately providing cash, but through shares or options that can become shares.
Stock represents firm ownership, divided into shares, where shareholders are the people who own at least some of these shares. Upon a company's IPO, the firm receives financial capital, but not during subsequent exchanges of shares between investors. Returns from stock come in the form of dividends and capital gains.