uncertainty words might lead auditor communication in KAM sections to be less verbally certain. Discussion and Implication We found evidence that the number of KAMs has an impact on investor reactions by
. · Indications that the client might be involved in any criminal activities. · The reasons for the proposed appointment of the firm and nonreappointment of the previous firm. · The identity and business reputation
would bear in mind the significance of developing the quality of audit and continuously mitigate and improve as recommended by the SEC, some of the deficiencies’ rectification are underway and might
the scope of work. - Indications that the client might be involved in any criminal activities. - The reasons for the proposed appointment of the firm and nonreappointment of the previous firm. - The
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leveraged within specific investment allocations, or with funds intending either to capture positive impact or to explicitly mitigate risk from ESG factors, in what might be called SRI funds or products
Thailand Taxonomy Board The Thailand Taxonomy Board is established to develop Thailand Taxonomy, a classification system of economic activities deemed as environmentally-sustainable. The Board comprises agencies from both the public and private sectors to ensure all sectors’ views are reflected. In the initial phase, the list of agencies is as follows: 1. Bank of Thailand (BOT)* 2. The Securities and Exchange Commission, Thailand (SEC)* 3. Office of Natural Resources and Environmental Policy and...
. The company, then, might decide to reschedule the development plan according to changes in economic situation. In 1Q2020, S Hotels and Resorts PCL (“SHR”), a subsidiary of the Company, entered into a
to operate according to the Code. The guidance recommends how the principle might be applied. 3. Those signatories that choose not to comply with one of the principles, or not to follow the guidance
representativeness bias in performance presentation, investors might be subject to framing bias and loss aversion when interpreting the product values. Loss aversion Target/expected/guaranteed return at 8% in 8