NO.PZ2021091701000037
问题如下：
Which of the following is least accurate with respect to debt–equity conflicts?
选项：
A.Equityholders focus on potential upside and downside, while debtholders
focus primarily on downside risk.
Management attempts to balance the interests of equityholders and
debtholders.
Debt covenants can mitigate the conflict between debtholders and
equityholders.
解释：
B is correct. Management is generally focused on maximizing the value of
equity.
C选项可以理解成，Covenant是债权人和债务人签订的，债务人也是股东，所以可以缓和conflict？
