摘要
随着股票期权的应用范围越来越广,尤其是证券市场内期权产品的出现,关于股票期权的问题成为各界关注的焦点。学术界对于股票期权的研究越来越深入,本文通过对近10年来发表在权威期刊的股票期权文献进行综述分析,研究发现,现有文献对股票期权的研究主要集中在三点:一是探究股票期权的授予动机;二是股票期权对企业投资、融资决策以及业绩的影响;三是股票期权的择机选择问题。
With the widely application of stock options,especially the option products appear in the securities market,the research of stock options has become the focus of all circles.The academic research on the stock option is more and more deeply.Through the analysis of the research of stock options,which published in the authoritative journal in recent 10 years,we find that the study mainly concentrated in three points:the motivation to awardedstock options;the impact ofinvestment decisions,financing decisions and corporate performance;stock options' select machine.
出处
《财会通讯（下）》
北大核心
2016年第6期102-105,118,共5页
Communication of Finance and Accounting
基金
教育部人文社会科学研究项目"股票期权执行下税收调控对R&D投资决策影响机理研究"(项目编号:13YJA630086)阶段性研究成果
关键词
股票期权
授予动机
财务决策
企业业绩
择机选择
Stock options
The motivation to awarded
Financial decisions
Corporate performance
Select machine
