- 考纲对比
- 学习计划
- 思维导图
- 复习资料
- 历年真题
- 词典及公式
认真学习ACCA课程知识点的内容,是为了能够更快的通过ACCA考试,成长为一名合格的财会人。ACCA考试的知识点有很多,怎么了解ACCA考试中的Agency problem?
ACCA考试中的Agency problem是要求学员学习并掌握的内容,学员在学习该知识点的时候,需要牢记哪些是需要掌握的内容,同时也需要对ACCA知识点有自己的理解与考量才可以。Agency problem的内容如下:
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①Takeovers
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.
②Time 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.
③Risk
Management may be only willing to accept a relatively low level of risk compared to shareholder, especially if the shareholders hold well-diversified portfolio.
④Reward
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.
ACCA知识点的学习是帮助学员更好掌握ACCA的基本知识点,如果学员还有更多想要学习的内容,可以在线咨询老师或者添加老师微信(rongyuejiaoyu)。