问题
单项选择题
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.
答案
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.