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Normy · 2020年03月30日

问一道题:NO.PZ2016040303000003

问题如下:

Jamison is a junior research analyst with Howard & Howard, a brokerage and investment banking firm. Howard & Howard’s mergers and acquisitions department has represented the Britland Company in all of its acquisitions for the past 20 years. Two of Howard & Howard’s senior officers are directors of various Britland subsidiaries. Jamison has been asked to write a research report on Britland. What is the best course of action for her to follow?

选项:

A.

Jamison may write the report but must refrain from expressing any opinions because of the special relationships between the two companies.

B.

Jamison should not write the report because the two Howard & Howard officers serve as directors for subsidiaries of Britland.

C.

Jamison may write the report if she discloses the special relationships with the company in the report.

解释:

C is correct.

This question involves Standard VI(A) –Disclosure of Conflicts. The question establishes a conflict of interest in which an analyst, Jamison, is asked to write a research report on a company that is a client of the analyst’s employer. In addition, two directors of the company are senior officers of Jamison’s employer. Both facts establish that there are conflicts of interest that must be disclosed by Jamison in her research report. Answer B is incorrect because an analyst is not prevented from writing a report simply because of the special relationship the analyst’s employer has with the company as long as that relationship is disclosed. Answer A is incorrect because whether or not Jamison expresses any opinions in the report is irrelevant to her duty to disclose a conflict of interest. Not expressing opinions does not relieve the analyst of the responsibility to disclose the special relationships between the two companies.

本着谨慎性原则,应该是拒绝写该份报告,C答案有不足的地方,题目问BEST,那我觉得就应该是完全规避

1 个答案

发亮_品职助教 · 2020年04月01日

嗨,爱思考的PZer你好:


“本着谨慎性原则,应该是拒绝写该份报告,C答案有不足的地方,题目问BEST,那我觉得就应该是完全规避”


为了消除客户疑虑有Conflicts of interest,披露即可。因为披露之后,客户了解到了实际情况就可以自己评估报告的独立客观性。

然后是在咱们学的准则里面,没有一上来就直接拒绝的,原因是准则实际上是保护Members and candidates的,但是很多业务多多少少会涉及到Conflicts of interests,如果员工一上来就直接拒绝,那其实也不符合现实,所以,一般有Conflicts of interest时,先要做到披露,然后自己也要独立客观。

如果自己的独立客观性会受到影响,例如,本来研究的公司不咋样,但是领导施压让写好评,这种情况下可以拒绝。

另外还有一种拒绝的情况就是,如果是一个团队写分析报告,分析师A觉得团队的分析方法有错,但是报告是以团队的名义对外发布的,这时候分析师A可以拒绝在报告上署名。


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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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NO.PZ2016040303000003问题如下Jamison is a junior researanalyst with Howar Howar a brokerage aninvestment banking firm. Howar Howars mergers anacquisitions partment hrepresentethe BritlanCompany in all of its acquisitions for the past 20 years. Two of Howar Howars senior officers are rectors of various Britlansubsiaries. Jamison hbeen asketo write a researreport on Britlan Whis the best course of action for her to follow?A.Jamison mwrite the report but must refrain from expressing any opinions because of the specirelationships between the two companies.B.Jamison shoulnot write the report because the two Howar Howarofficers serve rectors for subsiaries of BritlanC.Jamison mwrite the report if she scloses the specirelationships with the company in the report.C is correct.This question involves StanrVI(–sclosure of Conflicts. The question establishes a confliof interest in whianalyst, Jamison, is asketo write a researreport on a company this a client of the analyst’s employer. In aition, two rectors of the company are senior officers of Jamison’s employer. Both facts establish ththere are conflicts of interest thmust scloseJamison in her researreport. Answer B is incorrebecause analyst is not preventefrom writing a report simply because of the specirelationship the analyst’s employer hwith the company long threlationship is sclose Answer A is incorrebecause whether or not Jamison expresses any opinions in the report is irrelevant to her ty to sclose a confliof interest. Not expressing opinions es not relieve the analyst of the responsibility to sclose the specirelationships between the two companies.不能在报告里做buy的推荐?

2023-12-24 16:06 1 · 回答

请问下a为什么不对,可以放在限制性清单里面吗。感觉b也是对的,没问题

2019-03-28 15:51 1 · 回答