牛课网2015年ACCA《P1专业会计师》考试知识考点六

2015年ACCA《P1专业会计师》考试知识考点六

牛课网

06-13

0次

2015年ACCA考试中的重点内容，为了帮助大家全面复习ACCA考试，我们考吧（kao8.cc）特为考生们整理了以下辅导知识，希望考生们能够喜欢。

Outsider system

<1> Feature

a. Shareholding is more widely dispersed

b. Manager-ownership separation

<2> Advantages

a. Separation of ownership and management has provided an impetus for the development of more robust legal and governance regimes to protect shareholders

b. Shareholders have voting rights that they can use exercise control

c. Hostile takeover as a disciplining mechanism on company management

<3> Disadvantages

a. Have an agency problem and significant costs of agency

b. Large shareholders in these regimes tent to have short-term priorities and prefer to sell their shares

编辑推荐：

2015年ACCA考试《F5业绩管理》辅导知识汇总

上一篇：2015年ACCA《P1专业会计师》考试知识考点五

下一篇：2015年ACCA《P1专业会计师》考试知识考点七

2015年ACCA《P1专业会计师》考试知识考点六

相关内容

热门资讯