returns by taking on more market risk deliver less risk- adjusted returns on average. This result echoes the stock-level finding by Saengchote (2017) that Thai stocks with high betas tend to have low alphas
based on 5 country level characteristics. Han and Kumar (2011) found certain characteristics of stocks attracted gamblers and Staman (2002) linked stock trading and lotteries. All of the above studies
commercially operated and generated earnings for an extended period of time, showing reliability of the fund’s earnings. An infrastructure fund with the risk level of 8 A fund having the risk level of 8 has high
environmental projects, while simultaneously aiming to improve insight into their estimated impact. The GBP provide high level categories for eligible Green Projects in recognition of the diversity of current
Enhancing Financial Reporting Quality Summary of Audit Inspection Results A. Firm-Level B. Engagement-Level Root Cause Analysis Framework and Focuses in 2021 Essential Statistics Auditing Landscape in
Reform Priorities in Asia: Taking Corporate Governance to a Higher Level Taking Corporate Governance to a Higher Level reform priorities in Asia 2011 REFORM PRIORITIES IN ASIA: TAKING CORPORATE
Sustainability-linked bond/loan An inclusive framework promoting an economy-wide transition Only a few economic activities operate at or near zero emissions today. For some high-emitting activities, feasible low
, ecological, social or cultural values which are considered outstandingly significant or critically important, at the national, regional or global level, as defined by the High Conservation Values (HCV
................04 Activities for Enhancing Audit Quality...................05 Summary of Audit Inspection Results A. Firm Level...................08 B. Engagement Level...........................28 Root Cause
transparency that facilitates the tracking of funds into social projects, while simultaneously aiming to improve insight into their intended impact. The SBP provide high level categories for eligible Social