development) 9 3. Eligibility Criteria 3.1. Mitigation Component The simplicity of the Criteria enables rapid screening and meaningful monitoring and verification for assurance without transaction costs

analysts who will participate in determining a credit rating, should seek to promote continuity but also to avoid bias in the credit rating process. For example, in seeking to balance the objectives of

extrapolation of the recent past leads to subequent return reversal Momentum High expected growth firms are more sensitive to shocks to expected growth Investor over-confidence and self-attribution bias leads to

firms, is the sponsor of this project. As a result, this study may face self selection bias. The participants are companies with lower adjustments than the non-participants. The non-participants may

Gamma from dif- ferent tests for future research. Here, for simplicity purposes, we assume the improved certainty- equivalent income that could be generated are additive across the two tests. Since the

Black and Scholes model. Due to simplicity and familiarity of the model to the investors, the study recommends those investors, who use the Black-and-Scholes model at present, to continue using the model

significant. f. Oster’s (2019) testing for coefficient stability Furthermore, to verify that our results are not influenced by the omitted-variable bias, we apply Oster's (2019) insight and estimate how big the

measurements were based. The auditor did not review the judgments and decisions made by managements in the making of accounting estimates to identify whether there were indicators of possible management bias

independently and without bias, advancing beneficiary or client interests as their primary obligation. Governing bodies, and where relevant, individuals in a fiduciary position of responsibility for ultimate

เป็นอิสระและไมม่ีประโยชน์ขดัหรือแย้ง (bias) กบัประโยชน์ของลกูค้า ดงันัน้ จงึอาจต้องแยก หรือมีมาตรการอื่นเพ่ือแยก (ring-fence) กิจกรรมดแูล การลงทนุเพ่ือลกูค้า ออกจากกิจกรรมหรือแรงกดดนัเพ่ือประโยชน์ทาง