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succi_z · 2022年06月22日

请问C为什么不对？

  1. CFA I
  2. Corporate Issuers

NO.PZ2017111901000003

问题如下：

Which of the following represents a principal–agent conflict between shareholders and management?

选项：

A.

Risk tolerance

B.

Multiple share classes

C.

Accounting and reporting practices

解释：

A is correct.

Shareholder and manager interests can diverge with respect to risk tolerance. In some cases, shareholders with diversified investment portfolios can have a fairly high risk tolerance because specific company risk can be diversified away. Managers are typically more risk averse in their corporate decision making to better protect their employment status

老师，您好。会计实践应用中，如果management在选择会计折旧年限，或收入确认上过于激进或保守，为了让他在任职期报表好看，这不是他与shareholder之间的conflict吗？
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1 个答案

王琛_品职助教 · 2022年06月23日

嗨，从没放弃的小努力你好：


1

同学的分析，是有这种可能性

但是咱们从一级开始做题时，建议把握一个大的原则，就是考题中涉及的知识点原理，一定要参考原版书，如果是原版书中没有介绍的内容，不建议在分析中引入

或者说，分析的思路，一定是原版书介绍的原理

2

这道课后题的选项 C，主要指的是股东和政府或监管机构之间的利益冲突

原版书的正文中，介绍的角度为主要是针对税收

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

也请参考基础班讲义 P182

3

另外，做题时，一般题干都是选最符合题意的，或者是最正确的 most likely，或者是最不正确的 least likely

所以三个选项比较时，总有一个选项是最符合题意的

选项 A 是咱们在介绍股东和高管之间的利益冲突时，重点介绍的内容，所以选项 A 肯定是最符合题意的

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努力的时光都是限量版，加油！

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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。

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