Analysis...................42 Framework and Focuses in 2017...................44 Essential Statistics...................47 Executive Summary The quality of financial reporting plays a vital role in promoting
submit the pooled fund data report on the essential information about each investment policy of a pooled fund in a dataset format to the SEC so that the pooled fund data would be processed and made
company disclose false essential information or conceal any facts of which the shareholders should be notified. T aking legal proceedings to claim for damages or the lost benefits to a company, when
select from. In so doing, the SEC Board would take into account the candidates’ possession of essential knowledge and experiences for managing the SET operation to ensure the SET stability, credibility and
comments on the draft amendments to the relevant regulations,** with the essential points as follows: (1) Requiring the audit firms in the capital market to maintain a minimum of four
the essential information about each investment policy of a pooled fund in a dataset format to the SEC so that the pooled fund data would be processed and made available to the public as open data. The
beneficiaries diverge from each other. Financial Reporting Council 7 Principle 3 Institutional investors should monitor their investee companies. Guidance Effective monitoring is an essential component of
’ Sustainable Development Goals (SDGs). As corporates have a vital role in driving the economy, SEC promotes and supports their efforts to integrate environmental, social and governance (ESG) factors into their
crucial position to promote internal culture that values audit quality and it is their attitude toward audit quality that would be a key factor to steer the firms in the right direction. The followings are
market confidence and business integrity, which in turn is essential for companies that need access to equity capital for long term investment. Access to equity capital is particularly important for future