NO.PZ2023090504000016
问题如下:
An investment analyst would likely be most concerned about an executive compensation plan that:
选项:
A.varies each year
is consistent with the compensation plans of a company’s competitors
is cash-based only, without an equity component.
解释:
C is correct. If an executive remuneration plan offers cash only, the interests of management and investors (and other stakeholders) may be misaligned. An equity-based compensation plan is commonly used to align management interests with those of shareholders.
A is incorrect, because a plan that varies over time would typically be of less concern to an analyst compared with one that did not change.
B is incorrect, because an analyst would likely be concerned if a company’s executives were under- or overcompensated relative to competitors.
这里A是不是不变才更值得关注