on Return Long-term Return 5 From high to low fees: trigger, small-cap, large-cap, and index funds. Large-cap is the largest segment but more expensive funds with poorer performance have been selling
violation harder to detect “Easy” to do Constraints More costly to the firms Auditor and regulators’ scrutiny and litigation risk the sum of accruals must be zero over the life of the firm. Model Test
/ regulatory action 5. Advertising, raising customer awareness • One state regulator describes their role as making advisors reveal their “verification of misconduct” (costly verification) • Conditional on a
estate development projects but due to the feasibility study of the project, the Company considered that the development of the project on such land is costly and not cost effective. The Company, therefore
, a committed criminal offence has a costly negative impact on the public confidence in the capital market. The SEC therefore gives a greater emphasis on proactive prevention by formulating regulations
account for newer, more costly production processes to comply with new social and environmental regulations (i.e. anti-pollution). Apply balance sheet impairment charges to reduce (“write down”) the book
, a committed criminal offence has a costly negative impact on the public confidence in the capital market. The SEC therefore gives a greater emphasis on proactive prevention by formulating regulations
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treatment of all shareholders. Company procedures should not make it unduly difficult or expensive to cast votes. 22 G20/OECD PRINCIPLES OF CORPORATE GOVERNANCE © OECD 2015 The right to participate in general