Presumably, the analyst created the report with information
available to the public (mosaic theory) using his or her expertise to interpret the
information. The analyst’s hard work, paid for by the client, generated the
conclusions. Simply because the public in general would find the conclusions
material does not require that the analyst make his or her work public. Investors
who are not clients of the analyst can either do the work themselves or become
a client of the analyst if they want access to the analyst’s expertise.就是说,分析师的报告尽管是努力分析得出的结论,但却是显而易见的,就无需向所有公众披露,客户可以有选择地购买?
| 欢迎光临 CFA论坛 (http://forum.theanalystspace.com/) | Powered by Discuz! 7.2 |