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ACCA考试P4精选习题：Corporate reconstruction

高顿网校2015-09-18 11:35Yvonne.shen
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　　Question：For which of the following reasons might a public company revert to private company status?

　　Reasons

　　1 To avoid shareholder expectations of annual growth in EPS and dividends

　　2 To avoid the danger of a takeover

　　3 Because the Inc's share price was over-valued

　　A. Reasons 1 and 2.

　　B. Reasons 1 and 3.

　　C. Reasons 2 and 3.

　　D. Reasons 1 only.

　　The correct answer is: Reasons 1 and 2 only.

　　解析：Some companies have decided to revert from being a Inc to being a limited company (eg Virgin, Really Useful Group). They have usually cited among their reasons

　　(a) their disillusionment with pressures from investors for 'short term' results (Reason 1)

　　(b) the serious undervaluing of the company's shares by investors (so Reason 3 is incorrect) and

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