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of derivative markets Market structures & practices Conduct of complex products Behavioral finance & investor education 11 The excess implied volatilities could deter the price discovery function
DJSI. If yes, assess whether the disclosure can be applied to TCFD 3.3 3.4 Evaluate internal risk management processes and consider whether they can be adapted to incorporate climate-related risks
statistical and trend analysis based on historical data. Climate change is a dynamic and uncertain phenomenon and possible mitigation responses are also complex, with many unknowns such as the development and
) default of one member which may cause the highest loss; (2) default of two members which may cause the highest loss where the derivatives clearing house provides services relating to more complex risk
information technology. As such, the audits of complex entities encountered obstacles and needed assistance of experts in the field. The SEC, as a result, invited technological experts to instruct and share
important that the auditors carefully assess the audit risks and plan their audits accordingly. This becomes particularly important as the effective date of the new auditor’s report is fast approaching, where
, and Yan (2021) use cutting-edge machine learning algorithms and earnings call transcripts to assess business cultural values. Earnings conference calls, as an external corporate communication channel
small audit firms. For instance, while large audit firms experienced insufficient audit staff in senior and manager levels, thus weakening the quality of the audits in areas that involved complex business
two members which may cause the highest loss where the securities clearing house provides services relating to more complex risk transactions or involving multiple jurisdictions. Clause 4 The securities