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一颗牙疼 · 2020年02月24日

问一道题:NO.PZ2018062004000213 [ CFA I ]

问题如下:

Which of the following is most likely one of motivated to manage understate net income:

选项:

A.

negotiate favorable labor union contracts.

B.

receive higher incentive.

C.

remain in compliance with debt covenants.

解释:

Answer is A, firms are motivated to mange understate net income because obtain trade relief, negotiate favorable repayment term from creditors and negotiate favorable labor union contracts.

老师,请问这个考点在哪里,我貌似没有看见

2 个答案

一颗牙疼 · 2020年02月26日

谢谢老师

Olive_品职助教 · 2020年02月25日

嗨,从没放弃的小努力你好:


知识点是Motivation for manipulation,基础班讲义427页


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努力的时光都是限量版,加油!