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.
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