开发者:上海品职教育科技有限公司 隐私政策详情
应用版本:4.2.11(IOS)|3.2.5(安卓)APP下载
随时随地学习课程,支持音视频下载!
Danielle靓靓 · 2019年04月14日
所以ab两个选项为何不对呢?答案不太明白。谢谢
问题如下图:
选项:
A.
B.
C.
解释:
Olive_品职助教 · 2019年04月15日
同学你好,AB选项都是low earning quality的结果,要区分earning quality和financial reporting quality。企业financial reporting质量高,才能进一步分析其earning quality,如果财报质量不高,就没有进一步分析earning quality的必要了。所以题目说如果financial reporting质量低,就会妨碍earning quality的评判。最合适的是C选项。加油(ง •̀_•́)ง
NO.PZ2016012101000207问题如下The information provia low-quality financireport will most likely:A.crease company value.B.incate earnings are not sustainable.C.impe the assessment of earnings quality. is correct.Financireporting quality pertains to the quality of the information containein financireports. High-quality financireports provi cision-useful information thfaithfully represents the economic reality of the company. Low-quality financireports impe assessment of earnings quality. Financireporting quality is stinguishable from earnings quality, whipertains to the earnings ancash generatethe company’s actueconomic activities anthe resulting financicontion. Low quality earnings are not sustainable ancrease company value.解析财务报告质量与财务报告中所含信息的质量有关。高质量的财务报告提供决策有用的信息,也能充分代表公司的经济状况。低质量的财务会妨碍earning quality的评判。要区分earning quality和financireporting quality。企业financireporting质量高,才能进一步分析其earning quality,如果财报质量不高,就没有进一步分析earning quality的必要了。 财报质量差,不就意味着公司管理有问题吗,那这样就可以影响企业价值,导致企业价值降低?这样理解为啥不对?