NO.PZ2023081403000106
问题如下：
Q. 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：
C is correct. 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 report不就包括earning quality吗，ab不也对吗
