研究结果表明：成长性高、前期业绩好、高管较年轻、股权集中度低、公司性质为民营的公司更有可能使用股票期权；

The results showed that companies with a high growth, good pre-performance, younger executives, lower equity concentration, and the corporate nature is private are more likely to use stock options.

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关于经理股票期权性质的争论主要集中在两个问题上：它是负债还是权益；它应不应该费用化。

The argument about the nature of ESO mainly focuses on two issues: one is whether it is a liability or an equity, and the other is whether it should be turned into expense.

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