a main measure of firm value throughout this study. The trailing PE ratio is usually computed using the past 12- month earnings per share. Unlike the trailing PE ratio, the forward PE ratio (FPE) is

informational asymmetry (and implications against the EMH). • In April 2013, the US SEC ruled that companies could share important information through social media, but only if investors have been alerted about

Audit Firm Name: Subject : Leadership Responsibility Prepared by Date LEADERSHIP RESPONSABILITIES FOR QUALITY WITHIN THE FIRM Particulars Reference / Guidance Notes Description 1 Who is the ultimate

>   Financial Reporting and Audit Oversight >   Auditor Supervision >   Quality Assurance & Review Regulations SHARE : Detail Content ​​​​​​​​​ ​​​​​​Financial reporting and audit oversight   2. Auditor

Audit Firm Name: Subject : Monitoring Prepared by Date Particulars Reference /Guidance Notes Description A Monitoring the Firm’s Quality Control Policies and Procedures 1 Does the whole firm perform

Audit Firm Name: Subject : Human Resources Prepared by Date Particulars Reference /Guidance Notes Description A Human Resources Planning 1 Is the firm’s human resource planning in line with the

String • A firm with a string of earnings increases is defined as a firm that reports at least twenty consecutive quarters of increases in seasonally adjusted earnings per share (EPS). • An EPS increase is

>   Financial Reporting and Audit Oversight >   Auditor Supervision >   Regulatory Summary of Approved Auditor in Capital Market Regulations SHARE : Detail Content ​​​​ ​​​​​Financial reporting and audit

Audit Firm Name: Subject: DOCUMENTATION Prepared By: …………. Date: ……………….. Documentation Sr. Particulars Reference / Sr. Particulars Reference / Guidance Notes Description 1 How does the firm document

certified public accountant No.………………..., working with ………….(name of the audit firm)…………., hereby certify as follows: 1. My immediate family members, including spouse and minor children, and I do not hold any