机构持股比例高的上市公司其应计可靠性较高。
The companies with high proportion of institutional ownership have higher accrual reliability.
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；
The results show that firms with more growth opportunities and higher institutional investors holding have more probabilities to choose stock option motivation;
连续数月的竞争加剧，虚假的会计操作和一个低比例的公众持股让Groupon受到了重创，并成为下一个高β（风险系数）股票。
Increased competition, questionable accounting practices and a small free float were all known for months, Groupon just got hammered as the next high-beta stock fallen victim to the "risk-off" mode.
⑥高管持股比例的有效性存在区间效应；
The effectiveness of the proportion of executives shareholding exists interval effect;
④高管持股比例与企业绩效呈正相关关系但并不显著，并且与短期绩效相关性更强；
There was a positive correlation between executives shareholding and corporate performance, but not significant, and would be stronger with the short-term corporate performance;
⑤高管年薪对持股比例的有效性无显著影响；
There was no significant effectiveness of executives annual salary on the proportion of shareholding;
⑤高管年薪对持股比例的有效性无显著影响；
There was no significant effectiveness of executives annual salary on the proportion of shareholding;
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