investment universe. These policies should be communicated to clients and beneficiaries in plain and understandable language. Just as it is important for beneficiaries to be informed of the governance policies

same ground. There is also potentially confusing differences and overlap between the SEA and PLCA. In spite of wide spread training and awareness raising, market participants may not always fully

spent insufficient time to review each work paper when compare with the total time spent on reviewing the whole engagement. Furthermore, there was unclear policy and procedure regarding file archiving

much more than just volatility. Mitigating characteristics which are more likely to result in gambling activities as opposed to one-size-fits-all global regulations may prove to be a more useful pursuit

shareholders or top executives. It also revealed instances where some companies took advantage of unclear interpretation of accounting principles to dress up their financial statements. We cooperated with the

Changing business strategy and behaviours The role of investors in the society has been shifted from just profit seekers. They are increasingly interested in minimizing the effect on the environment and

Principles of Corporate Governance - G20 version G 20/O E C D P rin c ip le s o f C o rp o ra te G o ve rn a n c e G20/OECD Principles of Corporate Governance ENG_Corporate Governance Principles_Cover.indd 3 27-Aug-2015 6:43:10 PM G20/OECD Principles of Corporate Governance OECD Report to G20 Finance Ministers and Central Bank Governors September 2015 G20/OECD PRINCIPLES OF CORPORATE GOVERNANCE © OECD 2015 3 Note by the OECD Secretary-General G20 Finance Ministers and Central Bank Governors Meet...

volatility, after losses, results in ex-post good outcomes?  Unclear why the difference in individuals’ risk-aversion level should have an impact on the empirical results of realization effect?  Compare with

in its Q2 and Q3/2017 financial statements were incomplete and ambiguous, which is likely to affect the rights and interests of shareholders or the decision making on investment. For example, an

invest in some claim-to-be digital tokens which is in fact another form of Ponzi scheme. Such scheme can be detected by ambiguous business plans, products or platforms, as well as the lack of trustworthy