NO.PZ2023081403000108
问题如下:
Q. Low quality earnings most likely reflect:选项:
A.low-quality financial reporting. B.company activities which are unsustainable. C.information that does not faithfully represent company activities.解释:
B is correct. Earnings quality pertains to the earnings and cash generated by the company’s actual economic activities and the resulting financial condition. Low-quality earnings are likely not sustainable over time because the company does not expect to generate the same level of earnings in the future or because earnings will not generate sufficient return on investment to sustain the company. Earnings that are not sustainable decrease company value. Earnings quality is distinguishable from financial reporting quality, which pertains to the quality of the information contained in financial reports.
为什么C是不对?