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Agency problem_ACCA考试FM知识点来啦!2021年ACCA考试时间越来越近,小编为大家整理了Agency problem_ACCA考试FM知识点,希望能够帮助到大家。
【科目】
ACCA-FM
【知识点】
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.
以上就是小编为大家整理的Agency problem_ACCA考试FM知识点了,希望大家能够认真学习,倒计时,预祝到家顺利通过ACCA考试。
注:以上内容来自Tracy老师基础班班
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