NO.PZ2016012101000215
问题如下：
Which of the following situations will most likely motivate managers to inflate earnings in the current period?
选项：
A.Possibility of bond covenant violation
B.Earnings in excess of analysts’ forecasts
C.Earnings that are greater than the previous year
解释：
A is correct.
The possibility of bond covenant violations may motivate managers to inflate earnings in the current period. By inflating earnings in the current period, the company may be able to avoid the consequences associated with violating bond covenants.
为什么B不会，市场最关注的不就是公司有没有超预期的表现吗？
