the enforcement of the revised rules (2019-2023), SEC will give a grace period, during which the cooling-off period of the outgoing auditors may be less than 5 consecutive years but shall not be less
of the enforcement of the revised rules (2019-2023), SEC will give a grace period, during which the cooling-off period of the outgoing auditors may be less than 5 consecutive years but shall not be
, deterring many companies from becoming ones. The dispersion of authority and supervision among several agencies and under several laws causes duplication of work, a lack of coherence and continuity. Besides
and Chairman of Corporate Governance Committee The Board of Directors resolved to propose to the shareholders’ general meeting to approve the re-election of the 5 outgoing directors due to term
obtained from dispersion of analysts’ forecasts (Gebhardt et al., 2001; Gode and 21 of (ex post) future twenty quarters’ (five years) percentage changes in quarterly earnings per share. A quarterly EPS
Alpha, Beta, and Now…Gamma David Blanchett, CFA, CFP® Head of Retirement Research Morningstar Investment Management Paul Kaplan, Ph.D., CFA Director of Research Morningstar Canada August 28, 2013 Morningstar Investment Management Page 2 of 27©2013 Morningstar. All rights reserved. This document includes proprietary material of Morningstar. Reproduction, transcription or other use, by any means, in whole or in part, without the prior written consent of Morningstar is prohibited. The Morningstar I...
. https://doi.org/10.1093/qje/qjr049 ALLEE, K. D., & DEANGELIS, M. D. (2015). The Structure of Voluntary Disclosure Narratives: Evidence from Tone Dispersion. Journal of Accounting Research, 53(2), 241–274