IIA IIA-QIAL-Unit-3 Q&A - in .pdf

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  • Exam Code: IIA-QIAL-Unit-3
  • Exam Name: QIAL - Unit 3: Ethical Leadership
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NEW QUESTION: 1
Suppose capital gains are taxed at 32% and realized income is taxed at 38%. The tax preference theory implies that as the dividend pay-out ratio is increased, the cost of equity:
A. increases or decreases.
B. remains unaffected.
C. increases.
D. decreases.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Since the capital gains tax rate is lower than the realized income tax rate, investors would prefer to defer the realization of this income through the capital gains component. Hence, increasing the payout ratio will make the stock less attractive and depress the price, raising the cost of equity.

NEW QUESTION: 2
You have implemented centralized, infrastructure-based spectrum analysis. The Aps are configured to perform spectrum analysis in an ad-hoc manner and will go offline as Aps to perform this duty when needed.
What unique method of spectrum analysis monitoring is provided by this solution that is not typically available in a laptop-based analyzer?
A. Band selection
B. Web-based viewing
C. RBW adjustments
D. Real-time FFT
Answer: C

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