Question：The OECD principles of corporate governance are dividend into five categories. One of these is the equitable treatment of shareholders.
Which of the following principles comes within this category?
A. The directors should disclose to shareholders any material interest they have in transactions affecting the company.
B. Where a stakeholder's rights are protected by law, the stakeholder should have an opportunity to obtain effective redress for any violation of those rights.
C. Anti-takeover devices should not be used to shield management from accountability.
D. The equity shareholders should have the right to elect the members of the board of directors.
The correct answer is: The directors should disclose to shareholders any material interest they have in transactions affecting the company.
解析：The right of shareholders to elect board members and the principle that anti-takeover devices should not be used to protect management from accountability are specified in the OECD guidelines within the category 'rights of shareholders'. The right of a stakeholder to have legal redress for violation of a legal right is categorised as a principle relating to the role of stakeholders.
高顿网校温馨提醒
各位考生，2015年ACCA备考已经开始，为了方便各位学员能更加系统地掌握考试大纲的重点知识，帮助大家充分备考，体验实战，高顿网校开通了全免费的
ACCA题库（包括精题真题和全真模考系统），题库里附有详细的答案解析，学员可以通过多种题型加强练习。
戳这里进入ACCA免费题库>>>
写评论
