NO.PZ201812100100000604
问题如下：
Which of Pereira’s statements regarding the use of quantitative models to assess the likelihood of misreporting is correct?
选项：
A. Only Statement 4
B. Only Statement 5
C. Both Statement 4 and Statement 5
解释：
B is correct.
Earnings manipulators have learned to test the detectability of earnings manipulation tactics by using the model to anticipate analysts’ perceptions. They can reduce their likelihood of detection; therefore, Statement 5 is correct. As a result, the predictive power of the Beneish model can decline over time. An additional limitation of using quantitative models is that they cannot determine cause and effect between model variables. Quantitative models establish only associations between variables, and Statement 4 is incorrect.
A is incorrect because quantitative models cannot determine cause and effect between model variables. They are capable only of establishing associations between variables. Therefore, Statement 4 is incorrect.
解析：想要操纵财报的企业管理者会研究模型变量，通过操纵模型使用的财务数据让模型得出的结果对自己有利，因此随着时间的推移，用数量模型来检测企业是否操纵财报的效果会打折扣，statement 5正确。另一个数量模型的缺点是只能发现变量之间存在联系以及联系大小，不能确定模型变量之间的因果关系，statement 4错误。
在强化串讲的哪一块呢？谢谢老师
