ABC co. uses common stock as part of the compensation packages for all of their c suite officers. On the statement of cash flows doc, there's an "add back" of $100M for Stock Based compensation expense. One way ABC could have increased its Net Operating cash flow would have been to increase Stock Based compensation awarded to the c suite officers, thereby increasing the add-back on the statement of cash flows.

Would doing so actually achieve this result? Please explain why or why not