NO.PZ2024021802000058
问题如下:
A company is accused of having poor labor practices. Does this change the discounted cash flow (DCF) valuation model of the company?选项:
A.No
B.Yes, the discount rate increases
C.Yes, the discount rate decreases
解释:
B is correct because besides specific impacts onestimates regarding future revenues, costs and potential liabilities in acompany’s financial analysis, analysts might decide to raise the discount rateto reflect a higher risk profile if a company does not manage social factorsappropriately.
不理解,同时辛苦标明在讲义的位置