HuangJingDe
2022-04-02 17:30If a particular accounting choice is considered aggressive in nature, then the financial performance for the reporting period would most likely exhibit an upward bias. 老師好,請問什么是upward bias? downward bias
所屬:CFA Level I > Financial Statement Analysis 視頻位置 相關(guān)試題
來源: 視頻位置 相關(guān)試題
1個回答
Sinny助教
2022-04-02 20:28
該回答已被題主采納
同學(xué)你好,upward bias就是會傾向于將這個賬戶向上調(diào)高,也就是高估這個賬戶的價值
downward bias指的是將這個賬戶向下調(diào)低,低估該賬戶的價值
