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2022-04-11 20:539 A high-quality financial eport may reflectA earnings smoothing.B low earnings quality.C understatement of asset impairment.9 B is correct. High-quality financial eports offer useful information, mean-ing information that is relevant and faithfully represents actual performance.Although low earnings quality may not be desirable, if the reported earningsare representative of actual performance, they are consistent with high-qualityfinancial reporting. Highestquality financial eports reflect both high financialreporting quality and high earnings quality.為什么不選A？
所屬：CFA Level I > Financial Reporting and Analysis 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
Sinny助教
2022-04-11 22:45
該回答已被題主采納
同學(xué)你好，財(cái)務(wù)報(bào)告的質(zhì)量看的是報(bào)表是否可信，報(bào)表是否是真的
earnings management意味著企業(yè)對(duì)于收入進(jìn)行了平滑，降低了收入的波動(dòng)，導(dǎo)致報(bào)表并不能反映企業(yè)收入的真實(shí)情況，因此A選項(xiàng)是不對(duì)的哈
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