) Fatica et al. (2019) 1,397 green bonds and 271,312 conventional bonds issued between 2007-2018 2 – 6 Bachelet et al. (2019) 89 bond couples with selected crucial characteristics 63 Nanayakkara, M. and
(3x2 matrix) ‒ No, Low, High ESG scores ‒ Low & High intangible capital ratio (For Refinitiv ESG Score) Hypothesis 3: Companies with High ESG score & high intangible capital ratio will provide greater
advanced machine learning, we investigate the effect of board gender diversity on corporate culture. Our results demonstrate that greater board gender diversity considerably strengthens positive corporate
quality control systems are more likely to produce high quality audits. In light of this observation, it is crucial that when audit committees select an auditor, the quality of the audit works and the
attempt to adapt to the ever-changing business environments and transactions that are becoming increasingly complex, it is crucial that accounting professionals, especially auditors, possess qualities that
Investment Facilitating Issuance of Several Types of Instruments that Meets Fund Mobilization Objective and Gives Greater Investment Alternatives ● Development of Derivatives Products as an Important Tool for
for investors are a crucial component to realize this commitment. • At IFC, we believe that green finance, based on verifiable standards, is key to driving change. We are proud to work with Thailand to
million and the gains from loss of control in Pace One and Pace Three of Baht 8,857 million. A use of reasonable assumptions in the fair value measurement is crucial and has significant effect on the fair
transparency and efficiency is therefore crucial for achieving such goal. Amongst the diverse frameworks of the SEC for developing the Thai capital market is the strengthening of the competitive edge of the
as practitioner members. To maintain the independence of the QARP and their opinions, the SEC requires that the number of the attending non-practitioner members in each session be greater than the