新的一天，新的CFA考試題，今天小編給你帶來(lái)了一道CFA道德方面的考題，不知道你準(zhǔn)備的怎么樣呢？看看能不能做對(duì)呢？

Executive compensation and bonuses are most likely consistent with the interests of shareholders if they are:

A  stable over time.

B   aligned with the company’s strategy.

C   sufficiently high relative to the company’s competitors.

【答案解析】B Executive compensation should be designed to align management’s incentives with the interests and objectives of the shareholders. Executive compensation that is stable over time may indicate that executives’ performance targets are easy to achieve. Highcompensation relative to comparable companies may be a concern, especially if the company’s performance has not been better than its peers. (LOS 31.i)

【核心詞匯】shareholder：股東 是指持有股份有限公司股份的人。同stockholder。