怎么了解ACCA考试中的Agency problem？

认真学习ACCA课程知识点的内容，是为了能够更快的通过ACCA考试，成长为一名合格的财会人。ACCA考试的知识点有很多，怎么了解ACCA考试中的Agency problem？

ACCA考试中的Agency problem是要求学员学习并掌握的内容，学员在学习该知识点的时候，需要牢记哪些是需要掌握的内容，同时也需要对ACCA知识点有自己的理解与考量才可以。Agency problem的内容如下：

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①Takeovers

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.

②Time 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.

③Risk

Management may be only willing to accept a relatively low level of risk compared to shareholder, especially if the shareholders hold well-diversified portfolio.

④Reward

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.

ACCA知识点的学习是帮助学员更好掌握ACCA的基本知识点，如果学员还有更多想要学习的内容，可以在线咨询老师或者添加老师微信（rongyuejiaoyu）。