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wyrw · 2025年05月30日

本题对应考点

NO.PZ2024101001000050

问题如下:

Question Which of the following is considered as an after-the-fact confirmation of poor earnings quality?

选项:

A.A.Restatements related to earnings management only B.B.Enforcement actions related to earnings management only C.C.Both restatements and enforcement actions related to earnings management

解释:

Solution
  1. Incorrect because enforcement actions and restatements are after-the-fact confirmations of poor-quality earnings. From an analyst’s perspective, after-the-fact evidence of earnings management is not particularly useful for anticipating issues with earnings quality.

  2. Incorrect because enforcement actions and restatements are after-the-fact confirmations of poor-quality earnings. From an analyst’s perspective, after-the-fact evidence of earnings management is not particularly useful for anticipating issues with earnings quality.

  3. Correct because enforcement actions and restatements are after-the-fact confirmations of poor-quality earnings. From an analyst’s perspective, after-the-fact evidence of earnings management is not particularly useful for anticipating issues with earnings quality.

Evaluating Quality of Financial Reports
  • describe indicators of earnings quality

这到底对应的考点,B选项什么意思

1 个答案

王园圆_品职助教 · 2025年05月31日

同学你好,本题来源于原版书以下截图内容

enforcement是指监管在发现某个规定公司没有严格执行以后,再强制公司必须予以执行的行文,是一种典型的事后监管

restatement则是公司之前发布的财报一旦有重大错误或问题的时候,就必须对之前的错误予以纠正重述的行文

这道题问的是哪个选项是事实之后发现的公司earnings存在问题的表述——从上面的解释就知道了,这两种行为都是在监管或者会计发现公司确实存在错误之后再予以纠正的行为,都属于事后更正

这个部分是比较小的一个知识点,同学可以结合原版书相关内容了解一下

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