the date 𝜏𝑖𝑗 that the stock is first added to the fund portfolio. This measure uses only information available at the time in order to prevent the look-ahead bias. Then, in each month 𝑡, we
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
no way prejudice the customers’ right under the second paragraph of Section 308 of the Civil and Commercial Code. CHAPTER 3 DERIVATIVES EXCHANGE DIVISION 1 SUPERVISION OF DERIVATIVES EXCHANGE SECTION
application and the evidentiary documentation as prescribed in the Licensing Manual for the Public, the SEC Office shall ascertain the facts in accordance with the procedure and method as prescribed in the
statements on a regular basis. This is to ascertain that the financial reporting is prepared in accordance with financial reporting standards and properly disclosed. In 2017, the SEC mandated two listed
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
audit staff are about to leave the audit firms to join the audit clients, there might be concerns over their professional conducts being compromised due to potential bias and incentives given by those