information and calling of additional shareholders? meetings which is not only costly but also affects plan of the companies in certain cases. The revised CMSB regulations will bring about more efficiency of

domestic stocks investment of GPIF, Japan. (2014) JPX-Nikkei Index 400: to promote efficient use of capital and investor-focused management perspectives, the new index will encourage firms to improve

replace the current regime whereby each license represents a bundle of business undertakings, which proves to be costly to licensees. The revision would allow more flexibility and support future types of

reviewed to be more consistent with the current market landscape. This will benefit further development of international cooperation to be more comprehensive and efficient.

violation harder to detect “Easy” to do Constraints More costly to the firms Auditor and regulators’ scrutiny and litigation risk the sum of accruals must be zero over the life of the firm. Model Test

costly, difficult to apply to the bond market due to time constraints, and likely to be questioned in terms of data and methodology. This is especially true for transport (Section 3.2). The development of

to replace the less energy efficient ones in order to conserve energy, but this year the Retail Chain had delayed the investments. Profit for the period The Company's profit of the quarter was 3.3

the economic sector. Thus, FETCO will be able to bring more efficient cooperation with both public and private sectors.    Under the proposed law, the structure of the Capital Market Federation of

efficient allocation of resources. It focuses on the quality and consistency the different elements of regulations that influence corporate governance practices and the division of responsibilities between

can be summarized as follows: Strategy One: To embrace financial technology (FinTech) as a tool for adding value and creating more efficient market and accessibility for all stakeholders. This priority