ITGC Elements 11 • Application: Interface designed to allow a user to store/retrieve data in a logical and meaningful manner and apply predefined business rules to that data. Examples include SAP
has long been assumed that in times of market bubbles, rational investors, which are able to on average, properly discount future cash flows of corporations or other financial assets are consumed by
empirically provides rational explanations for this phenomenon by investigating whether the incremental pricing effects are determined by future earnings uncertainty and firm fundamentals that are founded on
, it seems logical that a firm with stronger fundamentals would exhibit either higher persistence of earnings or larger subsequent earnings growth or both, and in turn higher prices. • Theoretically, I
of voluntary information disclosure via social media, firms would be facing incentives to only release positive news…but do they? • Trueman (1997) proposes a model showing that rational managers also
is not considered reasonable to the Company’ s status. As a result, the Company will apply a fair price assessed by a financial advisor who is under the financial advisor list of Securities and
the following matters: 1) The Rational and Necessity to Increase Capital: Recently, retail business trend is decelerate due to the continuously decreasing of economic status and consumption product
applicant is a juristic person specified under Clause 3(1), in which case the consideration of the paid-up capital shall be in accordance with Clause 5; (2) having no reasonable ground to believe that its