NO.PZ2023081403000118
问题如下：
Q. Which of the following concerns would most likely motivate a manager to make conservative accounting choices?
选项：
A.Attention to future career opportunities
B.Debt covenant violation risk in the current period
C.Unexpected strength in the business environment
解释：
C is correct. Managers may be motivated to understate earnings in a period with unexpected strong performance by delaying revenue recognition or accelerating expense recognition to increase the probability of exceeding expectations in a subsequent period (referred to as “banking” some earnings for the next period.)
如题是什么意思？商业环境好反而不想显示利润多？
