问题 单项选择题

Which one of the following independent situations would most likely be of the greatest concern to an investor when reviewing a potential investment’s corporate governance practices and policies()

A. Without obtaining prior management approval, the board hired external consultants to advise them about recent environmental legislative changes related to the company.

B. As part of his compensation package, one director received a bonus for identifying a potential merger candidate. The company is currently negotiating a merger with that company.

C. One of the directors is the president of a major supplier to the company, but he recuses himself from board decisions related to the products his company supplies.

答案

参考答案:B

解析:

[分析]: 在选项B中,由于董事的奖金收入与潜在合并企业之间存在联系,从而在很大程度上对该名董事的独立性产生了不利影响,投资者应当对上述情况加以充分重视。 [考点] 公司董事会应具备的特征

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