掃碼下載APP
及時接收考試資訊及
備考信息
Agency problem_ACCA考試FM知識點來啦!2021年ACCA考試時間越來越近,小編為大家整理了Agency problem_ACCA考試FM知識點,希望能夠幫助到大家。
【科目】
ACCA-FM
【知識點】
Agency problem
Agency problem
>>Takeovers
Research has shown that shareholders in companies that are successfully taken over often earn large financial returns. On the other hand manager of companies would lose their jobs.
>>Time horizon
Management may take a short-term view of firm which is in their best interest. However, shareholder wealth is affected by the long-term performance of the firm.
>>Risk
Management may be only willing to accept a relatively low level of risk compared to shareholder, especially if the shareholders hold well-diversified portfolio.
>>Reward
Management may seek to maximise their own income or increase their benefit. Shareholders are more likely to want directors to be paid well only if the company achieves a good performance.
以上就是小編為大家整理的Agency problem_ACCA考試FM知識點了,希望大家能夠認真學習,倒計時,預祝到家順利通過ACCA考試。
注:以上內(nèi)容來自Tracy老師基礎班班
本文為正保會計網(wǎng)校在線原創(chuàng)文章,轉(zhuǎn)載請注明
· 更多資訊:
歷年樣卷
考試大綱
詞匯表
報考指南
考官文章
思維導圖
Copyright © 2000 - m.galtzs.cn All Rights Reserved. 北京正保會計科技有限公司 版權(quán)所有
京B2-20200959 京ICP備20012371號-7 出版物經(jīng)營許可證 京公網(wǎng)安備 11010802044457號