เผยเหตุผลที่ไม่สามารถหา benchmark ที่เหมาะสมให้ผู้ลงทุนทราบอย่างชัดเจน และห้ามมิให้กองทุนดังกล่าวใช้ hurdle rate หรืออัตราดอกเบี้ยเป็น benchmark เพื่อไม่ให้เกิดความเสี่ยงที่ผู้ลงทุนอาจเข้าใจผิดว่า
globally, so as to address persistent deficiencies in listed public interest entity audits. To achieve this goal, the AARG will ramp up its engagement with the Big-Four audit firms? leadership to address
from investment scams via various new forms and channels. In this regard, the SEC has observed a persistent trend of investment scams related to the capital market, with scammers often using online
continued to expand, it has still been affected by high levels of household debt as well as persistent low prices for agricultural products. The performance of the company in this quarter is still in line
/ Frequent / Persistent 7 VE scale of assessment: Minor / Significant / High / Critical 8 VE scale of assessment: Non-communicative / Reactive / Remediative / Proactive 3 Verification – The KPI will be
in many cases a major hurdle to investment, these companies have recognised that good corporate governance has given them a significant advantage in attracting capital. Government initiatives to
return index. In the case where the benchmark cannot be identified as the total return index, the hurdle rate shall be disclosed in conjunction with the explanation of the appropriateness of such hurdle
total return index, the hurdle rate shall be disclosed in conjunction with the explanation of the
performance drives earnings persistence. His findings are consistent with firms with more persistent earnings are fundamentally stronger. Yao (2014) also documents that certain fundamentals – namely the