NO.PZ2024021802000058
问题如下：
A company is accused of having poor labor practices. Does this change the discounted cash flow (DCF) valuation model of the company?选项：
A.No
B.Yes, the discount rate increases
C.Yes, the discount rate decreases
解释：
B is correct because besides specific impacts onestimates regarding future revenues, costs and potential liabilities in acompany’s financial analysis, analysts might decide to raise the discount rateto reflect a higher risk profile if a company does not manage social factorsappropriately.
不理解，同时辛苦标明在讲义的位置
