Which of the following is the best way to prevent an agency problem between shareholders and managers?

A) Maintain a proportional relationship between a manager's bonus and the number of employees in the firm.
B) Compensate managers to a significant degree with shares of stock in their firm.
C) Reward managers if they keep costs below the budgeted amount.
D) Pay managers a bonus if their division exceeds its targeted market share.
E) Pay managers a bonus if their division exceeds its quarterly sales target.


B

Business

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A well-diversified portfolio includes investments in 50 securities. The portfolio's systematic risk is

likely to be about A) 50% of the total risk. B) 25% of the total risk. C) 40% of the total risk. D) zero because risk is eliminated with a portfolio of 50 securities or more.

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CIFiR's (SEC established Advisory Committee on Improvements to Financial Reporting) progress report proposes a framework for accounting judgments consisting of which two components?

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