Which of the following actions is least likely to immediately increase earnings()
A. Selling more inventory than is purchased or produced.
B. Lowering the salvage value of depreciable assets.
C. A high proportion of management’ s compensation depends on the firm exceeding targets for earnings or the stock price.
参考答案:C
解析:
Significant threats to the personal wealth of managers and board membeers due to the firm not meeting its financial targets are a risk factor related to incentives and pressures. The other choices are risk factors related to attitudes and rationalization.