倪同學(xué)
2020-08-01 21:51老師好，請(qǐng)問(wèn)原版書本章課后題，第9題的選項(xiàng)A是什么意思？
所屬：CFA Level I 視頻位置 相關(guān)試題
來(lái)源： 視頻位置 相關(guān)試題
1個(gè)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(cuò)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(wú)形或定性信息，但在識(shí)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(lái)越多的可量化信息。不過(guò)，在財(cái)務(wù)評(píng)估中反映定量ESG相關(guān)信息和數(shù)據(jù)的過(guò)程仍在不斷發(fā)展。因此不能斷言其是intangible。
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