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老王1030 · 2023年09月10日

这道题什么意思呀

NO.PZ2023081403000117

问题如下:

Q. Which of the following statements most likely describes a situation that would motivate a manager to issue low-quality financial reports? The manager has:

选项:

A.increased the market share of products significantly. B.earned compensation that is linked to stock price performance. C.brought the company’s profitability to a level higher than competitors.

解释:

B is correct. Managers often have incentives to meet or beat market expectations, particularly if management compensation is linked to increases in share prices or to reported earnings.

这道题什么意思呀

1 个答案

lynn_品职助教 · 2023年09月11日

嗨,努力学习的PZer你好:


这道题考点是“Conditions Conducive to Issuing Low-Quality Financial Reports”


使管理层发布低质量财报的条件有三个:opportunity、motivation和rationalization。


当管理层的薪水跟业绩挂钩的时候,就有动力去粉饰财务报表, 使其看起来更好看,这时财务报表的质量就低。

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努力的时光都是限量版,加油!