开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)｜3.2.5(安卓)APP下载

返回

摇一摇 · 2023年08月16日

C为什么不对呢

  1. CFA I
  2. Corporate Issuers

NO.PZ2023031001000109

问题如下：

Which of the following statements regarding stakeholder management is most accurate?

选项：

A.

Company management ensures compliance with all applicable laws and regulations.

B.

Directors are excluded from voting on transactions in which they hold material interest.

C.

The use of variable incentive plans in executive remuneration is decreasing.

解释：

B is correct. Often, policies on related-party transactions require that such transactions or matters be voted on by the board (or shareholders), excluding the director holding the interest.

C为什么不对呢

添加评论
1 个答案

王琛_品职助教 · 2023年08月17日

嗨，爱思考的PZer你好：


C 说的 Variable incentive plans 是指“绩效工资”，C 说这种给高管使用绩效工资的薪酬体系在减少，这句是错的

原因是为了消除管理层股东间的利益冲突，除了 base salary 之外，还有如 stock option, stocks 等这些绑定公司效益的“绩效工资”

对高管使用这种薪酬体系是一个趋势，所以 C 选项把 Decreasing 改成 Increasing 就对了

----------------------------------------------
就算太阳没有迎着我们而来，我们正在朝着它而去，加油！

  • 1

    回答

  • 0

    关注

  • 161

    浏览
相关问题

NO.PZ2023031001000109 问题如下 Whiof the following statements regarng stakeholr management is most accurate? A.Company management ensures complianwith all applicable laws anregulations. B.rectors are exclufrom voting on transactions in whithey holmateriinterest. C.The use of variable incentive plans in executive remuneration is creasing. B is correct. Often, policies on relateparty transactions require thsutransactions or matters voteon the boar(or shareholrs), exclung the rector holng the interest. 不然的话，是公司的什么部门负责呢？谢谢！

2023-11-11 23:55 1 · 回答

NO.PZ2023031001000109 问题如下 Whiof the following statements regarng stakeholr management is most accurate? A.Company management ensures complianwith all applicable laws anregulations. B.rectors are exclufrom voting on transactions in whithey holmateriinterest. C.The use of variable incentive plans in executive remuneration is creasing. B is correct. Often, policies on relateparty transactions require thsutransactions or matters voteon the boar(or shareholrs), exclung the rector holng the interest. 如题

2023-10-01 01:56 1 · 回答