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natalie2003 · 2019年05月24日

问一道题:NO.PZ2017111901000003 [ CFA I ]

老师:您好!请问管理层修饰财报为什么不算呢?也可能是骗股东啊。

选项:

A.

B.

C.

解释:

1 个答案

企鹅_品职助教 · 2019年05月25日

principal agent conflict 是principle和agent之间的利益不一致导致的矛盾。principle是委托人(股东),agent是代理人(CEO). CEO的工作应该是使股东的利益最大化,但是当CEO和股东的利益有冲突时,可能会选择使自己的利益最大化。A选项是principal agent conflict 非常典型的一个例子。

C选项主要说的是公司和政府之间的利益冲突。公司可以选择不同的accouting rules, 粉饰财务报表主要影响在tax方面, 尽量能少交就少交,能晚交就晚交。这时管理层和股东之间的利益是一致的。

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