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Agency problem_ACCA考試FM知識點
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(xué)習，倒計時，預(yù)祝到家順利通過ACCA考試。
注：以上內(nèi)容來自Tracy老師基礎(chǔ)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
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