materials during Q3/2017, therefore, COGs per revenue still increase 2% to 82%, comparing to 80% of last year. o Regarding to fierce price competing, company faced with difficult situation in price adjustment
. Considering that financial statements provide investors and shareholders with vital information for making investment decision and monitoring listed companies’ performance, the SEC did not grant a waiver for
aspects of their business is vital to the investor. [ 4 ] Engagement—direct communication between investors and companies—on environmental, social and governance matters is on the rise in the United States
focuses on identifying and understanding the extent to which future growth is related to the duration of an earnings string. The rationale is that the longer earnings strings, the more difficult firms
program for auditing difficult and complex areas, staff training limited to theoretical lectures and lack of case study on issues requiring professional judgement and professional skepticism, particularly
statements. Considering that financial statements provide investors and shareholders with vital information for making investment decision and monitoring listed companies’ performance, the SEC did not grant
strategy of diversifying its revenue streams within its area of core competence. This same strategy has continued to play a vital role in its ability to deliver industry- leading performance and providing a
have laws about this already” – Agencies are staffed by lawyers, not software engineers – Enforcement is very, very difficult • When regulation comes to crypto, it will likely be voluntary, driven by
inventory and cost of sales, and the audit of difficult or complex transactions were among the most prevalent observations. It was noteworthy that some of those observations also shared a trait of
organizational members" (Griffin, Li, and Xu, 2021). Culture is significant because employees will eventually confront difficult decisions that cannot be adequately regulated ex ante (O'Reilly 1989; Griffin, Li