本段前三句描述了一个对外部独董离开对公司造成影响的研究。第四句到第六句描述了研究结果：公司需要作出盈利申明（避免造成外界怀疑），股价下跌，诉讼案件增多。第七句到本段结束提出观点：外部独董在遇到类似危机时倾向于需找更大的公司“避难”。
从考点设置来说，本段第四句到第六句为研究的结果，从内容上属于重点内容，可利用其设置细节题的正确选项。
But the researchers believe that outside directors have an easier time of avoiding a blow to their reputations if they leave a firm before bad news breaks，even if a review of history shows they were on the board at the time any wrongdoing occurred. Firms who want to keep their outside directors through tough times may have to create incentives. Otherwise outside directors will follow the example of Ms. Simmons，once again very popular on campus.
本段首句提出观点：外部独董会在公司出问题之前选择离开。第二句+第三句承接上句指出，公司需要拿出物质激励来留住他们，不然他们会选择像Ms. Simmons一样最终离开公司。
从考点设置来说，本段首句虽然带有转折，但是和上一段后三句内容有重复，
而第二句与第三句构成选择关系（otherwise），可针对其设置细节或者推论题。
21. According to Paragraph 1，Ms. Simmons was criticized for .
[A]gaining excessive profits
[B]failing to fulfill her duty
[C]refusing to make compromises
[D]leaving the board in tough times
试题类型：事实信息题