NO.PZ2016012101000213
问题如下：
Which of the following statements most likely describes a situation that would motivate a manager to issue low- quality financial reports?
选项：
A. The manager’s compensation is tied to stock price performance.
B. The manager has increased the market share of products significantly.
C. The manager has brought the company’s profitability to a level higher than competitors.
解释：
A is correct.
Managers often have incentives to meet or beat market expectations, particularly if management compensation is linked to increases in stock prices or to reported earnings.
解析：当管理层的薪水跟业绩挂钩的时候，就有动力去粉饰财务报表， 使其看起来更好看，这时财务报表的质量就低下
如上。。。。。。。。。。。。。。。
