"Corporate Finance":Corporate social responsibility

下載正保會計網(wǎng)校APP 訂閱最新報考消息

來源: 正保會計網(wǎng)校編輯：小鞠橘桔 2020/11/16 09:18:00　字體：大小

選課中心

多樣班次滿足需求

選課中心

資料專區(qū)

干貨資料助力備考

資料專區(qū)

報考指南

報考條件一鍵了解

報考指南

學(xué)習(xí)是一個不斷積累的過程，每天學(xué)習(xí)一點，每天進(jìn)步一點！為了幫助大家更高效地備考2021年CFA考試，正保會計網(wǎng)校每日為大家上新CFA習(xí)題供大家練習(xí)。讓網(wǎng)校與您一起高效備考2021年CFA考試，夢想成真！

Questions 1:

A consultant sees the following information about a publicly listed company:

● The company has a 12-person board of directors.

● The board is chaired by the chief executive officer (CEO) of the company.

● All members of the audit committee are outside directors with relevant financial and accounting experience.

Which of the following changes would provide the greatest improvement in the corporate governance of this company?

A 、The chairman of the board should be an independent director.

B、The company’s Vice President of Finance should be a member of the audit committee.

C 、The board of directors should have an odd number of directors to preclude tied votes.

Questions 2:

Which of the following scenarios can best be described as offering superior protection of shareholder interests?

A 、When common law is practiced

B 、When CEO duality is common

C 、When stakeholder theory prevails

View answer resolution

【Answer to question 1】A

【analysis】

A is correct. In good corporate governance practices the chair of the board and CEO roles are independent. If the chair of the board is a chief executive of the company, it may hamper efforts to undo the mistakes made by him or her as chief executive. There is a general trend in governance toward reduced influence for executive directors, as exemplified by the decreasing incidence of CEO duality.

B is incorrect. All members of the audit committee should be independent members of the board.

C is incorrect. There is no single optimal number of directors, either odd or even.

【Answer to question 2】A

【analysis】

A is correct. Unlike civil law systems, common law systems provide judges with the ability to create law by setting precedents that are followed in subsequent cases. Shareholders are viewed as better protected under common law because judges may rule against management actions in situations that are not specifically addressed by statutes.

B is incorrect. Under CEO duality, the CEO also serves as chairperson of the board. All else equal, this decreases the protection of shareholder interests in favor of those of management.

C is incorrect. Stakeholder theory incorporates the interests of non-shareholders such as customers, suppliers, and employees. This inevitably dilutes the focus on shareholders.

成功=時間+方法，自制力是這個等式的保障。世上無天才，高手都是來自刻苦的練習(xí)。而人們經(jīng)常只看到“牛人”閃耀的成績，其成績背后無比寂寞的勤奮。小編相信，每天都在勤奮練習(xí)，即使是一點點的進(jìn)步，大家一定可以成為人人稱贊的“牛人”。更多CFA考試資訊，點擊了解>

發(fā)送

學(xué)員討論（0）

上一篇："Corporate Finance":Capital asset pricin...

下一篇："Corporate Finance":Evaluate the propose...

免費(fèi)試聽

Lu Lu 風(fēng)格：思路清晰免費(fèi)聽
Linda Xue 風(fēng)格：認(rèn)真嚴(yán)謹(jǐn)免費(fèi)聽
River風(fēng)格：融會貫通免費(fèi)聽
Alex Zhang風(fēng)格：幽默和諧免費(fèi)聽
Evelyn Gao風(fēng)格：條理清晰免費(fèi)聽
William Cao風(fēng)格：經(jīng)驗豐富免費(fèi)聽
Chris Hou風(fēng)格：嚴(yán)謹(jǐn)幽默免費(fèi)聽
Ivy Cao風(fēng)格：簡潔易懂免費(fèi)聽
Henry Yu風(fēng)格：重點突出免費(fèi)聽

特許金融分析師限時免費(fèi)資料

CFA報考指南
CFA考試大綱
CFA歷年
CFA學(xué)習(xí)計劃
CFA思維導(dǎo)圖
CFA備考建議

一鍵領(lǐng)取CFA全部資料

在線客服
APP

新用戶掃碼下載
立享專屬優(yōu)惠

安卓版本:8.8.0 蘋果版本:8.8.0

開發(fā)者：北京正保會計科技有限公司

應(yīng)用涉及權(quán)限：查看權(quán)限>

APP隱私政策：查看政策>

HD版本上線：點擊下載>
官方號

官方公眾號
微信掃一掃

官方視頻號
微信掃一掃

官方抖音號
抖音掃一掃
建議/投訴