老师：您好！请问管理层修饰财报为什么不算呢？也可能是骗股东啊。
选项：
A. 
B. 
C. 
解释：
企鹅_品职助教 · 2019年05月25日
principal agent conflict 是principle和agent之间的利益不一致导致的矛盾。principle是委托人(股东)，agent是代理人(CEO). CEO的工作应该是使股东的利益最大化，但是当CEO和股东的利益有冲突时，可能会选择使自己的利益最大化。A选项是principal agent conflict 非常典型的一个例子。
C选项主要说的是公司和政府之间的利益冲突。公司可以选择不同的accouting rules, 粉饰财务报表主要影响在tax方面, 尽量能少交就少交，能晚交就晚交。这时管理层和股东之间的利益是一致的。
NO.PZ2017111901000003问题如下Whiof the following represents a principal–agent conflibetween shareholrs anmanagement?A.Risk toleranB.Multiple share classes C.Accounting anreporting practicesA is correct.Shareholr anmanager interests cverge with respeto risk tolerance. In some cases, shareholrs with versifieinvestment portfolios chave a fairly high risk toleranbecause specific company risk cversifieaway. Managers are typically more risk averse in their corporate cision making to better protetheir employment statusb multi shares class是什么意思
NO.PZ2017111901000003问题如下Whiof the following represents a principal–agent conflibetween shareholrs anmanagement?A.Risk toleranB.Multiple share classes C.Accounting anreporting practicesA is correct.Shareholr anmanager interests cverge with respeto risk tolerance. In some cases, shareholrs with versifieinvestment portfolios chave a fairly high risk toleranbecause specific company risk cversifieaway. Managers are typically more risk averse in their corporate cision making to better protetheir employment status如题，management可以采用更为激进或者保守的手段来粉饰自己的业绩
NO.PZ2017111901000003 问题如下 Whiof the following represents a principal–agent conflibetween shareholrs anmanagement? A.Risk toleran B.Multiple share classes C.Accounting anreporting practices A is correct.Shareholr anmanager interests cverge with respeto risk tolerance. In some cases, shareholrs with versifieinvestment portfolios chave a fairly high risk toleranbecause specific company risk cversifieaway. Managers are typically more risk averse in their corporate cision making to better protetheir employment status 为啥不选c啊，对外的信息不对称不是吗？a的具体意思是啥
NO.PZ2017111901000003 Multiple share classes Accounting anreporting practices A is correct. Shareholr anmanager interests cverge with respeto risk tolerance. In some cases, shareholrs with versifieinvestment portfolios chave a fairly high risk toleranbecause specific company risk cversifieaway. Managers are typically more risk averse in their corporate cision making to better protetheir employment status老师，您好。会计实践应用中，如果management在选择会计折旧年限，或收入确认上过于激进或保守，为了让他在任职期报表好看，这不是他与shareholr之间的conflict吗？