stock option motivation

Whether accounting treatment is correct or not is quite important for stock option motivation.

会计处理的正确与否对股票期权制度激励作用的发挥起着重要作用。

The results show that firms with more growth opportunities and higher institutional investors holding have more probabilities to choose stock option motivation;

结果表明，当公司成长机会多、机构投资者持股比例高时，上市公司选择期权激励的概率就越高；

Accounting disposal of stock option is an important content in option motivation system. Stock option motivation can not be properly operated and carried out unless solving the accounting problem.

股票期权的会计处理是期权激励制度中非常重要的内容，不解决会计问题，股票期权激励就无法进行规范的操作和实施。