equity market investors are largely rational and employ standard valuation methods over realistic time periods during normal and abnormal market conditions. What causes markets to temporarily dislocate
was evident in some cases involving unusual sales transactions with fraud potential that should have warranted the auditors’ special attention had they been sufficiently skeptic to spot the strangeness
2019 was summarized below. • During the past year, there were no any special transactions or transactions came from the abnormal operations. • There was no significant change after the date specified in
, there were no any special transactions or transactions came from the abnormal operations. • There was no significant change after the date specified in the latest financial statement that may affect the
abnormal return than companies with Low ESG score or Low intangible capital ratio. High ESG score Low 𝑖𝑛𝑡_𝑐𝑎𝑝 𝑟𝑎𝑡𝑖𝑜 High ESG score High 𝑖𝑛𝑡_𝑐𝑎𝑝 𝑟𝑎𝑡𝑖𝑜 Low ESG score Low 𝑖𝑛𝑡_𝑐𝑎𝑝
from key audit partners or before finalizing risk assessment forms. Even though the SEC’s subsequent reviews showed that there were no unusual circumstances that might result in the firms not accepting
; · abnormal operation ; · compliance and alteration a network by unauthorized person. · Preparing a network diagram which having a detail related to scope of internal network and external network and other
[M] ▪ Attempt to trespass via the network ; ▪ abnormal operation; ▪ compliance and alteration a network by unauthorized person. 4 the importance operational system means securities trading system
Disclose significant factors that materially affected the issuer’s income from operations, including unusual or infrequent events or new developments and the extent to which income was affected by these
organization, use of information and information systems in compliance with assigned roles and responsibilities, unauthorized access, abnormal and/or illegal use of information systems and user identification of