. Clear procedures to report mistakes or frauds to the superiors and high level executives. 4. Approach to solve problems immediately regarding keeping the client’s assets. 5. Person responsible for taking
the client’s assets, in accordance with Chapter 2, to ensure that the system is suitable and effective. 3. Clear procedures to report mistakes or frauds to the superiors and high level executives. 4
forecast errors and future returns. Therefore, I expect that measuring risk from future earnings as a proxy for fundamentals-based risk can better capture risk dimensions reflected in prices. Second, price
problem – an exclusion of fixed effects – clustering standard errors 6/29/2015 18 Empirical Results – Q1 6/29/2015 19 Empirical Results – Q1 6/29/2015 20 Empirical Results – Q1 6/29/2015 21 Empirical Test
regression specification described by Equation 2, where 𝑟𝑖𝑡 𝑒 is the fund’s excess return (raw return minus one-month treasury bill) in each month. To account for serial correlation, standard errors are
government. Any errors are the fault of the authors. Geopolitics is “the study of how geography and economics influence politics and the relations between countries, focusing on political power linked to
, 2000) - Errors in financial statements (Brocard et al., 2018) - Financial restatements (Hennes et al., 2014) Literature review- Audit firm change Auditor resignations are caused by: - the insufficient
Annual Report 2010 ANN UAL REPORT 2010 SECURITIES AND EXCHANGE COMMISSION, THAILAND ASEAN ECONOMIC COM MUN ITY Vision S = Setting High Standard E = Ethical C = Committed Pro = Professional Mission Core value: SEC-Pro The SEC develops and supervises the Thai capital market to ensure efficiency, fairness, transparency and integrity. The SEC is to establish the Thai capital market as an important alternative for investors and fund raisers with an efficient mechanism for investor empowerment and, in...
DBRS Local Currency The currency of the bond at issuance Note : Using Yield to Maturity (YTM) as a dependent variable in Cross-sectional regressions with robust standard errors Issuers in Financial
Accounting Estimate which has to follow the IAS 8: Accounting Policies, Changes in Accounting Estimates and Errors. Such change in estimated useful lives was approved in principal by the Audit Committee’s