ICO, the SEC would like to further raise the following issues for public consultation. Please note that our public consultation will be extended to December 15, 2017. To send your comments and
, “Strengthening Good Corporate Governance by Audit Committee and Independent Director: Experiences from Fraud Cases” to discuss samples of fraud cases taking place around the world and to raise the awareness of the
of the Green Bond Premium in many ways, making it difficult to draw any conclusions and motivating future research. III. Result Summary II. Approaching Green Bond Premium THE EVIDENCE ON THE GREEN BOND
clearly aligned with low carbon transport. This is largely due to a number of rail issuers, usually large state-backed rail entities, which have a long history of using bonds to raise finance. Auto
program for auditing difficult and complex areas, staff training limited to theoretical lectures and lack of case study on issues requiring professional judgement and professional skepticism, particularly
have laws about this already” – Agencies are staffed by lawyers, not software engineers – Enforcement is very, very difficult • When regulation comes to crypto, it will likely be voluntary, driven by
Interpretation • [All] One-standard deviation increase in paper loss would raise risk-taking by 13.79% • [Low-Risk Group] One-standard deviation increase in paper loss would raise risk- taking by 10.49% • [High
society more generally. It’s difficult to precisely quantify the value created by shareholder engagement. But it is easy to see the problems created in its absence—evidence of value destroyed or unattained
inventory and cost of sales, and the audit of difficult or complex transactions were among the most prevalent observations. It was noteworthy that some of those observations also shared a trait of
., 2014). As a consequence, CSR and firm value may have a negative relationship or no association at all. The conflicting results in previous research raise important questions on whether CSR activities can