fund: (1) Is the gold bullion in which the mutual fund invests insured or not, 17 and how (explain)? In case of insurance, is it partial or full coverage? (2) In case where the gold bullion is insured

model to A-shares in the Chinese equity market. Size was found to explain the cross-sectional differences in returns, but contrary to findings for the U.S. market, the book-to-market ratio was not helpful

, disclose the expenses spent on such research and development during the past three years. In case of none, specify so and explain the reason thereof as well. (2) Marketing and competition (a) Describe the

during the past three years. In case of none, specify so and explain the reason thereof as well. (2) Marketing and competition (a) Describe the marketing policies of the major products or services during

Company should explain the structure or condition of such relationship including the characteristics of business linkage. Clarifications on the said matters should include a comprehensive flowchart of the

explain the details of each requirement and the evidence that projects must give to be compliant. When seeking certification an issuer or verifier should first consult Table 3 and then they should consult

or commercial) exists between Vigeo Eiris and the Issuer. This opinion aims to explain for syndicated banks how the SLBs integrate environmental factors, based on the information which has been made

businesses of the majority shareholder materially, the Company should explain the structure or condition of such relationship including the characteristics of business linkage. Clarifications on the said

1 Synergistic effects of CSR practices on firm value: Evidence from Asia Pacific emerging markets Boonlert Jitmaneeroj School of Business, University of the Thai Chamber of Commerce Abstract Corporate social responsibility (CSR) has several attributes that are inherently unobservable or measured with errors. This study proposes an alternative methodology to account for measurement errors in CSR proxies. In this spirit, this study considers CSR to be a latent variable measured by environmental (E...

earnings. Fundamentals may drive earnings persistence, which in turn, may lead to earnings strings. Chen (2013) finds that time-varying earnings persistence model based on fundamentals can explain post