Microsoft Word - hearing การแก้ไขเกณฑ์ IPOไปสู่ reliance on disclosure _090610_.docx เอกสารรับฟงความคิดเห็น เร่ือง การแกไขหลักเกณฑการอนุญาตเสนอขายหลักทรัพย ไปสูการพึง่พงิการเปดเผยขอมูลมากขึ้น
holding oneself out to the public as being willing to give advice to other persons, whether directly or indirectly, on derivatives contracts or suitability for purchasing or selling derivatives contracts; 1
” means giving advice or holding oneself out to the public as being willing to give advice to other persons, whether directly or indirectly, on derivatives contracts or suitability for purchasing or selling
form of community web board shall not be liable to presenting oneself to the general public as being ready to provide services as investment advisor or derivatives investment advisor on the condition 2
form of community web board shall not be liable to presenting oneself to the general public as being ready to provide services as investment advisor or derivatives investment advisor on the condition 2
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
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
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