; (6) service; and (7) technology. 3. Richardson (2006)’s the investment model to identify the observation’s investing behavior (over- or under-investment). 4. The sample: observations with negative

its practice guidelines for members regarding short-selling activities to better align with the current situations and the SEC's observations, aiming to provide securities firms with common guidelines

possibilities of both arguments, I empirically conduct four sets of analyses. All empirical analyse are centered upon the observation that firms report a string of consecutively earnings increases. A firm with a

for quality within the firm” and “human resources” elements, as compared to the results from the 2 or 1 cycle. Meanwhile, the “ethical requirements”, an element of observations and further improvement

, Indonesia, India, Pakistan and Nepal. Professor Dr. Surya Deva, a member of the UN Working Group on business and human rights, introduced the principles and observations focusing on creating awareness

3) Audit Committee Meeting Corporate Disclosure &Transparency Disclosure & Transparency Scoring System introduced by Standard & Poor (S&P) Audit Report Timeliness Company’s fiscal year-end The date of

, integrity, quality, respect, and teamwork for 62,664 firm-year observations from 2001 to 2018.1 Their findings show that an innovative culture involves more than traditional business innovation measures like

investor 80% traded at least 1 sustainable stock 10 Bn 52 Bn The growing shift to intangible as % of S&P 500 Index market Value 90% Intangibles portion of market capitalization in the S&P 500 in 2020 Example

defined compared with earnings per share (EPS) from the same quarter of the prior year. • The four quarters lagged earnings benchmark is informed by Graham et al.’s (2005) findings. • Note that, By

groups. Moneyness Call option Put option Out of the money S/K < 0.97 K/S < 0.97 At the money 0.97 < S/K < 1.03 0.97 < K/S < 1.03 In the money S/K > 1.03 K/S > 1.03 Moneyness Observations Call option OTM