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-
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.
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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.
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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.
- describe indicators of earnings quality
这到底对应的考点,B选项什么意思