issuer should disclose strategic information that may decisively impact the achievement of the SPTs. The SPTs should be ambitious, i.e.: - represent a material improvement in the respective KPIs and be
SEC focused particularly on the elements of ethical requirements and monitoring and to facilitate the firms’ improvement process, we added a summary of high-impact deficiencies and the analysis of root
Hong Kong. This is an improvement from previous survey when Thailand was ranked the fourth. This year Thailand made progress in 4 out of 5 categories (CG Rules and Practices, Enforcement, IGAAP, and CG
decisively impact the achievement of the SPTs. 4.2.3 The SPTs must be ambitious and should comprise the following features: (i) represent a material improvement in the respective KPIs and be beyond a ‘business
important that the auditors carefully assess the audit risks and plan their audits accordingly. This becomes particularly important as the effective date of the new auditor’s report is fast approaching, where
, and Yan (2021) use cutting-edge machine learning algorithms and earnings call transcripts to assess business cultural values. Earnings conference calls, as an external corporate communication channel
. The SEC also encouraged audit firms to prepare for compliance with the International Standard on Quality Management 1 to drive the improvement of the quality control system of audit firms in the capital
self-assess their own progress and make necessary improvement. In addition, five major institutional investors – the Government Pension Fund, the Social Security Office, the Association of Investment
self-assess their own progress and make necessary improvement. In addition, five major institutional investors – the Government Pension Fund, the Social Security Office, the Association of Investment
self-assess their own progress and make necessary improvement. In addition, five major institutional investors – the Government Pension Fund, the Social Security Office, the Association of Investment