倪同學(xué)
2020-08-01 21:51老師好，請問原版書本章課后題，第9題的選項A是什么意思？
所屬：CFA Level I 視頻位置 相關(guān)試題
來源： 視頻位置 相關(guān)試題
1個回答
Vicky助教
2020-08-03 09:16
該回答已被題主采納
同學(xué)你好，
A錯在strictly，
根據(jù)原版書Although ESG factors were once regarded as intangible or qualitative information, refinements in the identification and analysis of such factors, as well as increased corporate disclosures, have resulted in increasingly quantifiable information. Still, the process of reflecting quantitative ESG-related information and data in financial valuation is evolving.
雖然ESG因素曾被視為無形或定性信息，但在識別和分析這些因素方面的改進(jìn)以及公司披露的增加，導(dǎo)致了越來越多的可量化信息。不過，在財務(wù)評估中反映定量ESG相關(guān)信息和數(shù)據(jù)的過程仍在不斷發(fā)展。因此不能斷言其是intangible。
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