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谢雯 · 2024年05月30日

为什么c不对

NO.PZ2022072501000014

问题如下:

Which of these is NOT an ESG-integrated valuation technique?

选项:

A.Adjusting sales growth assumptions due to weak employee engagement scores.

B.Adjusting cost of capital due to poor governance ratings.

C.Adjusting cash flows due to cash tax adjustments.

D.Changing fair value price/earnings (PE) ratio due to strong sustainability scores.

解释:

解析:

选项C错误。由于税的调整而调整财务数据,这个不是ESG分析。

老师,打个比方,一个公司在e方面没做好,可能增加碳税,进而影响现金流,所以c怎么不对呢

1 个答案

净净_品职助教 · 2024年05月30日

嗨,努力学习的PZer你好:


的确是的,如果C选项专门提到carbon tax相关的内容,应该就准确一些。

四个选项的题目是第三版的旧题,和现在的考试形式风格都有差异,且出题多有不严谨的情况,同学可以将四个选项的作为知识点回顾复习用就好了。

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