Microsoft Word - hearing การแก้ไขเกณฑ์ IPOไปสู่ reliance on disclosure _090610_.docx เอกสารรับฟงความคิดเห็น เร่ือง การแกไขหลักเกณฑการอนุญาตเสนอขายหลักทรัพย ไปสูการพึง่พงิการเปดเผยขอมูลมากขึ้น
enforced by banks, brokers, etc. • Governance by code, not by people – Nobody to hold accountable – Code is not always well-written – Velocity of transactions is very high, e.g., “flash loans” • Reliance on
Review Panel (“QARP”) First step with confidence Activities for audit quality enhancement Summary of inspection results Next step for stability Conclusion Significant statistical information 3 4 7 8 13 31
characteristics (Matsumoto, 2002) - Institutional ownership - Reliance on implicit claims with their stockholders - Value-relevance of earnings Natural disasters (such as hurricanes: Byard et al. 2007
the enhancement of our business capabilities to achieve sustainable growth and maintain our market leadership over the long term through collaboration and synergy with other companies within
the figure seen on December 31, 2018, because of purchases of more equipment items to serve demand from the market and the enhancement of service standard at the Studio Park project. The total
grounding in basics of an audit • Experience and expertise within the firms: Reliance on experts retained by auditors • Financial services economy has been doing well in some countries, creating challenges
Guidelines voluntarily and independently, without reliance on or recourse to the Sustainability Bond Guidelines, and are solely responsible for the decision to issue Sustainability Bonds. Underwriters of
purposes only. The presentation is incomplete without reference to, and should be viewed solely in conjunction with, the oral briefing provided by the PRI. No reliance may be placed on its accuracy or
great emphasis on effective revenue generation from new malls, asset enhancement, coupled with efficient operating costs management. Currently, CPN manages 30 shopping malls with the net leasable area