errors. As a result, the use of traditional regression analysis seems inappropriate for the examination of relationship between CSR and firm value because measurement errors in CSR measures may correlate

, registration and reporting and information dissemination online. The SEC developed intelligence information system, internal alert system, market analysis system, together with other IT systems to improve work

Enhancing Financial Reporting Quality Summary of Audit Inspection Results A. Firm-Level B. Engagement-Level Root Cause Analysis Framework and Focuses in 2021 Essential Statistics Auditing Landscape in

. Table 3: Reference table showing the relevant criteria for broad transport asset categories Private Public Vehicles Criteria 1 and 2 New infrastructure Criteria 3, 4, 5 and 6 Retro-fitting infrastructure

this article, we highlight four stylized facts regarding their returns, investment strategies and fund flows that we hope would be useful for both the investment community and academic researchers. A

standards, standard setters should disclose how local standards and prac- tices diverge from international ones (and the reasons for these divergences); company financial statements should reference how the

Review Panel Activities for Enhancing Financial Reporting Quality Summary of Audit Inspection Results B. Engagement-Level A. Firm-Level 38 Root Cause Analysis Framework and Focuses in 2019 Essential

all to understand and consider the issue as a priority. Those involved in the capital market must walk together into the right direction, share the same goal and be ready to turn to each other for

added Civil Sanction measures to the Securities and Exchange Act, and added more provisions on presumptive facts to reduce the burden of proof for certain offenses to expedite the law enforcement process

alternative for investors and fund raisers with an efficient mechanism for investor empowerment and, in its capacity as a firm and fair regulator, assure integrity of the marketplace, intermediaries and