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Jinn · 2025年05月08日

不应该选择B吗?搞混了,请问-1.8 怎么判断

* 问题详情,请 查看题干

NO.PZ201812100100000704

问题如下:

Based on the Beneish model results for 2017 in Exhibit 1, which company has the highest probability of being an earnings manipulator?

选项:

A.

BIG Industrial

B.

Construction Supply

C.

Dynamic Production

解释:

A is correct.

Higher M-scores indicate an increased probability of earnings manipulation. The company with the highest M-score in 2017 is BIG Industrial, with an M-score of –1.54. Construction Supply has the lowest M-score at –2.60, and Dynamic Production also has a lower M-score at –1.86. The M-score for BIG Industrial is above the relevant cutoff of –1.78.

解析:Beneish模型计算出的M-score越大,说明公司操纵earning的可能性越大。

不应该选择B吗?搞混了,请问-1.8 怎么判断

1 个答案

王园圆_品职助教 · 2025年05月08日

同学你好,题目是根据下面截图的这段题干内容进行提问的,你的-1.8是指的什么?是指dynamic production这家公司吗?但是你问的B是Construction supply这家公司啊?所以你到底想问的是啥?

请看下面第二个讲义截图,就是本题对应的知识点内容,Beneish Model也就是M score是分数越大越可能存在NI被操纵的情况的,三个选项中Big Industry的M score是最大的(负数是绝对值越小,实际值越大),所以就是Big Industry最可能被操纵了,选A