ACCA F9考官文章 2013年12月（Relevant to ACCA Qualification Papers F9 and P4）Relevantto ACCA Qualification Papers F9 and P4 For many years, managers of largebusinesses have been accused of focusing on short-term rather than long-termperformance. Managers, so it is argued, often prefer projects that generatequick returns rather than those with slower, but ultimately higher, returns.Such myopic behaviour can create a host of problems for the business, for thebroader economy and for society as a whole. These problems include reducedinvestment returns, the destruction of shareholder value, business collapsesand the undermining of corporate governance. Furthermore, it can lead to a lossof public trust in large businesses and a growing sense of unfairness in theway in which society is organised. In this article we explore the causes ofmanagement short termism and the remedies available. ont-size:11.0pt;font-family:"Helvetica","sans-serif";color:#333333;mso-font-kerning:0pt'> for details of such amendments.Please note that ifyou are sitting Paper F6 (UK) in December 2013, you will be examined on theFinance Act 2012, which is the legislation as it relates to the tax year2012–13. Therefore this article is not relevant to you, and you should insteadrefer to the Finance Act 2012 article published on the ACCA website (see'Related links'). 完整版见附件F9.rar |
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沙发#
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发布于：2013-11-19 20:49
Re:ACCA F9考官文章
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