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Taryn · 2023年05月11日

独立客观性

Ward is scheduled to visit the corporate headquarters of Evans Industries. Ward expects to use the information he obtains there to complete his research report on Evans stock. Ward learns that Evans plans to pay all of Ward’s expenses for the trip, including costs of meals, hotel room, and air transportation. Which of the following actions would be the best course for Ward to take under the Code and Standards?


A

Accept the expense-paid trip and write an objective report.

B

Pay for all travel expenses, including costs of meals and incidental items.

C

Accept the expense-paid trip but disclose the value of the services accepted in the report.


老师, 请问这种出差或访问的情况:

  1. 如果W是自己计划visit某公司, 那么他就需要自己支付差旅和食宿费用么?
  2. 如果是E公司邀请W来访问或调研, 那么W的差旅和食宿是由E公司来cover吗? 还是也需要W自己支付?




1 个答案

王暄_品职助教 · 2023年05月11日

如果W是自己计划visit某公司, 那么他就需要自己支付差旅和食宿费用么?

是的,总之就是不能让标的公司去支付差旅费

如果是E公司邀请W来访问或调研, 那么W的差旅和食宿是由E公司来cover吗? 还是也需要W自己支付?

也要自己出,或者请自己的公司报销,否则会影响独立客观性,客户看来就是他收了标的公司的好处,让后研报可能有失偏颇


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