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  3. A Many companies in the U. S. begin to realise that investors demand financial reporting to be truly presented: creative accoun

A Many companies in the U. S. begin to realise that investors demand financial reporting to be truly presented: creative accoun

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问题     A  Many companies in the U. S. begin to realise that investors demand financial reporting to be truly presented: creative accounting is no longer acceptable. In response to the criticism about how it booked the gain on the sale of one of its businesses. IBM announced on Feb. 19th that it would expand the informaton it provides investors on such things as its intellectual-property income and the impact on earnings of the company’s overfunded pension plan. And a day later,  General Electric Co. Chairman and Chief Executive Jeffrey R. Immelt also pay heed to investors’ calls for better disclosure by promising to provide more detail on how the company’s individual units—including its finance departrment. GE Capital—churn out their earnings.
    B  Expect this lifting of the veil to spread rapidly throughout corporate America, In the wake of Enron’s collapse and questionable accounting at telecommunications companies such as Global Crossing Ltd., investors are demanding better. more frequent, and more expansive information about companies’ financial health. This rising pressure will force executives in boardrooms across the country to wrestle with exactly how much new information to reveal, much less the question of how to flag changes for investors without causing their stocks to tank. "GE and IBM are bellwethers," says Patrick S. McGurn, vice-president at proxy advisory service Institutional Shareholder Services Inc. "You will see a huge wave of imitation."
    C  Of course, that’s good for shareholders—and for the long-term health of the market, But the tsunami of new disclosures, unfortunately, isn’t necessarily what the recovering economy needs right now. The trick will be to strike the right balance. Companies that reveal too little, too late will get punished in the market.  But dumping too much on shareholders may only muddy the picture further. "If you give too much information, people can get overwhelmed by the minutia, and the important stuff gets buried." says Charles M. Elson, director of the Centre for Corporate Governance at the University of Delaware.
    D  In fact, IBM and GE join a growing list of companies that have already been compelled to improve their disclosure, At Tyco International Ltd., which has been buffeted by concerns about its complex accounting and financial health, senior execs have begun holding weekly phone conferences with analysts and investors to address questions about its accounting and operations. Franchising giant Cendant Corp. has put detailed information on its Website about its off-balance-sheet entities, while hotel operator Marriott International Inc. recently provided details on write-offs it has taken for loan guarantees as well as some hotel-development projects.
Some companies start to employ various methods to reveal more about their operations.
选项
答案D
解析 题目意为：一些公司开始采取各种方法来公开运营状况。D段指出“At Tyco International Ltd….senior execs have begun holding weekly phone conferences with analysts and investors to address questions about its accounting and operations. Franchising giant Cendant Corp. has put detailed information on its Website about its off-balance-sheet entities. while hotel operator Marriott International Inc. recently provided details on write-offs it has taken for loan guarantees as well as some hotel-development projects.”即：在Tyco International Ltd.,高级主管已开始每周与分析家及投资者举行电话会议，处理有关账目和运营的问题。特许经销业巨头Cendant Corp.已经在其网址上公布了收支不平衡的部门，而旅店经营商Marriott International Inc.最近提供了用于贷款抵押的注销坏账的详情以及一些旅店发展项目。其中，文中提到的这三家公司均采取措施来应对投资者的要求。文中的begun holding weekly phone conferences，put detailed information，provided details on write-offs与题干中的employ various methods相对应。
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