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Frances · 2024年09月17日

seperate opinion from fact?

NO.PZ2024022002000166

问题如下:

After an extensive analysis, Algiris Vasilis, CFA, formulates a 'purchase' endorsement for a company's shares. In his detailed report, he states: 'This corporation is poised to outperform the financial predictions of market experts in the forthcoming period.' Vasilis first disseminates this insight to all his clientele through electronic mail, and later he communicates personally via telephone to each client to further explain his viewpoint. In this procedure, has Vasilis contravened any set professional standards?

选项:

A.No B.Yes, because of his individual telephone discussions with each client about the endorsement C.Yes, due to his proclamation in the report that the corporation will outdo the market analysts' upcoming financial predictions

解释:

Option C is correct. According to Standard V (B), Communication with Clients and Prospective Clients, it is imperative to segregate factual information from conjectural statements. Violations typically occur when there is a failure to clarify that projections regarding future earnings or financial forecasts are conjectural and subject to future circumstances. In this instance, Vasilis's declaration about the company's future financial performance is speculative, thereby constituting a breach of this standard.

考的是这个点吗?

那这个analyst应该怎么说?

1 个答案

追风少年_ 品职助教 · 2024年09月18日

嗨,爱思考的PZer你好:


考的是communication里面的Distinction between Facts and Opinions in Reports,分析师可以说In my opinion,或者might be之类的词,不能说will,is poised to,这不是事实,是分析师自己的猜测。

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就算太阳没有迎着我们而来,我们正在朝着它而去,加油!

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