equivalent alpha), which represents a significant improvement in portfolio efficiency for a retiree. Unlike traditional alpha, which can be hard to predict and is a zero-sum game, we find that Gamma (and Gamma
audits, the financial statements, and the auditors through Key Audit Matters (KAMs). The traditional format of audit reports limited auditors’ risk communication to investors and was perceived by investors
assessment of economic value, but which does not fit easily into the traditional accounting framework. Other terms such as ‘extra-financial’ are also sometimes used to describe this information. In recognition
: - Review the financial reports (quarterly financial report and annual audited financial report) to oversee that the reports are sufficient and correct before forwarding them to the Board of Directors for
: - Review the financial reports (quarterly financial report and annual audited financial report) to oversee that the reports are sufficient and correct before forwarding them to the Board of Directors for
: - Review the financial reports (quarterly financial report and annual audited financial report) to oversee that the reports are sufficient and correct before forwarding them to the Board of Directors for
positions, and oversee the executives’ and the management’s performance to optimize corporate efficiency and investors’ returns. Meanwhile, the shareholders have the right to be well-informed, make decisions
positions, and oversee the executives’ and the management’s performance to optimize corporate efficiency and investors’ returns. Meanwhile, the shareholders have the right to be well-informed, make decisions
positions, and oversee the executives’ and the management’s performance to optimize corporate efficiency and investors’ returns. Meanwhile, the shareholders have the right to be well-informed, make decisions
positions, and oversee the executives’ and the management’s performance to optimize corporate efficiency and investors’ returns. Meanwhile, the shareholders have the right to be well-informed, make decisions