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大瓶子 · 2023年08月14日

为什么A不对?在答案解释中最后一句,decrease company value.就是选项A呀。

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问题如下:

The information provided by a low-quality financial report will most likely:

选项:

A.decrease company value. B.indicate earnings are not sustainable. C.impede the assessment of earnings quality.

解释:

Financial reporting quality pertains to the quality of the information contained in financial reports. High-quality financial reports provide decision-useful information that faithfully represents the economic reality of the company. Low-quality financial reports impede assessment of earnings quality. Financial reporting quality is distinguishable from earnings quality, which pertains to the earnings and cash generated by the company’s actual economic activities and the resulting financial condition. Low quality earnings are not sustainable and decrease company value.

Financial reporting quality pertains to the quality of the information contained in financial reports. High-quality financial reports provide decision-useful information that faithfully represents the economic reality of the company. Low-quality financial reports impede assessment of earnings quality. Financial reporting quality is distinguishable from earnings quality, which pertains to the earnings and cash generated by the company’s actual economic activities and the resulting financial condition. Low quality earnings are not sustainable and decrease company value.

1 个答案

王园圆_品职助教 · 2023年08月14日

同学你好,你要看清楚文字表述哦——解析最后一句说的是“Low quality earnings are not sustainable and decrease company value.”而题目问的是low-quality financial report ,这两者是有显著差别的

low quality earnings是指公司的earnings不具有持续性,可能earnings是通过提前确认收入,或是延后确认费用来获得的,而提前确认的收入总需要时间去消化,延后的费用也总有确认的一天,所以总有一天公司的earnings会无法维持这么高的水平从而出现下降

而low-quality financial report 是指公司的财报提供的信息质量不够高,对投资者理解公司运营的帮助性不够强,或是里面的信息有misleading的成份

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