CFA｜

问题如下：

Which of the following best describes dual-class share structures?

选项：

A.Dual-class share structures can be easily changed over time.

B.Company founders can maintain significant power over the organization.

C.Conflicts of interest between management and stakeholder groups are less likely than with single-class share structures.

解释：

Correct Answer: B

B is correct. Under dual-class share systems, company founders may control board elections, strategic decisions, and other significant matters.

A is incorrect, because dual-class share systems are difficult to dismantle once adopted as the voting control within dual-class systems is held exclusively by company insiders or founders.

C is incorrect, because conflicts of interest between management and stakeholders are more likely than with single-class share structures owing to the potential control element in dual-class systems.