proposition that buy trades are more informative than sell trades. However, for very large trades, it appears that, regardless of market conditions, the permanent price impact of buys is always larger than the

Administration Chiang Mai University Introduction To make audit reports more informative and useful, new formats of expanded audit reports have been implemented to provide investors with more information about the

. When done right, they can improve the welfare of market participants. In permissionless DeFi where identity is not required and financial history less informative, regulation is more challenging. Kanis

transaction is an appropriate and beneficial to the Company on a long- term basis, and no disagreement to the Company’s Board of Directors has been raised by the Company’s directors and/or the audit committee

additional demand for non-audit service) (Shu, 2000) - the disagreement between a client and an auditor over accounting practices or internal control issues (Beneish et al., 2005) - auditors’ lack of industry

more informative than sells.” Buy Sell t=0, P=P0 t=t1, P=P1 TPI TempPI PPI TPI TempPI PPI t=t1, P=P1 TPI TempPI PPI t=t2, P=P2 t=t2, P=P2 Buy t=t2, P=P2 t=t1, P=P1 t=0, P=P0 Where, P0 = price prior to

disposition of Planet’s ordinary shares transaction is an appropriate and beneficial to the Company on a long-term basis, and no disagreement to the Company’s Board of Directors has been raised by the Company’s

company’s strategic objectives and its progress towards meeting them. Such disclosures should: a) be linked to the company’s business model; b) be genuinely informative and include forward-looking elements

and unambiguous to avoid future disagreement as to whether a SPT has been met. 3-7 Can a third party ESG rating serve as KPI for a SLB? In principle, an issuer’s ESG rating as provided by an external

Disagreement of investors about high-risk stocks leads to overpricing in the presence of short sales constraints Size Low profitability leads to high distress risk and downside risk. Low liquidity and high cost