Which of the following statements on contingency planning issues is not true? 

A. To protect the reputation of the company, media should not be contacted during a crisis.
B. It should be a step by step plan and not generalized.
C. In the event of a crisis, the plan should be implemented immediately.
D. Identify managers and or employees responsible for carrying out the contingency plan.


Answer: A

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Firms with tangible long-term assets and less predictable cash flows, such as auto manufacturers and steel companies, whose sales vary with changes in economic conditions, tend to use

a. a more nearly equal mix of long-term debt and shareholders' equity financing. b. a greater amount of long-term debt [80%] than shareholders' equity financing [20%]. c. a smaller amount of long-term debt [20%] than shareholders' equity financing [80%]. d. a greater amount of long-term debt [80%] than assets [20%]. e. a greater amount of shareholders' equity [80%] than assets [20%].

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The qualitative characteristics describe the attributes that enhance the usefulness of financial reporting information. The IASB's conceptual framework sets forth the qualitative characteristic of _____ which refers to the attribute that users of financial reports will perceive the significance of a reported item to their decisions. Such perception involves comprehending the economic effects of a

firm's actions and the measurement and reporting of those economic effects in the financial reports. a. relevance b. reliability c. comparability d. materiality e. understandability

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A(n) ________ is a document outlining the principles, functions, and organization of a juridical entity

A. charter B. convention C. self-executing treaty D. dispositive treaty

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To say that the United States and Singapore are at ease in a variable environment, would be to say that the United States and Singapore rank ______________ on Hofstede’s dimensions.

a. Low for uncertainty b. Low for cooperation c. Highly collectivistic d. Low for power distance

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