大家都知道,ACCA考试的知识点有很多,学员要想全面的掌握却不容易。ACCA考试中的知识点内容,学员可以跟着网课老师去学习,掌握知识点相对会不会那么难。今天融跃小编给大家分享,ACCA考试:Maximisation
of utility! 戳:“各科必背定义+历年真题中文解析+20年习题册(PDF版)”
一、个人投资者
1. Investors may have preferences for particular stocks on non-financial grounds 投资者可能对特定股票有偏好,理由是非财务的。比如有些不道德的公司“sin stocks”,投资者就不爱买
2. cognitive dissonance认知失调:Investor utility may also be linked to the process of decision making.明明已经亏欠的股票,而且上涨几率很小,但就是不卖。心理上觉得不卖就不是亏损,只算浮亏。卖了就真的亏钱了。
二、机构投资者
1. Agency theory 代理人问题:It also highlights that managers may have different objectives from
shareholders, such as maximising their own short-term rewards and expanding the company by acquisition or other means in order to enhance their own reputation. 管理层决定是为了最大化自己的短期回报和扩大公司通过收购或其他方式以提高自己的声誉。
2. Loss aversion bias损失厌恶偏好: The acquirer’s managers are unwilling to let someone else have what they have been trying to acquire。自己没能完成收购,也不希望别人完成收购,会显得自己不作为,或之前做的功课都浪费。然后竞标时,出价不择手段。
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