on the board thus cannot be over-emphasized. While previous research has concentrated on the influence of board gender diversity on financial performance, there has been much less emphasis on the

, 2001; Jiao, 2010). Despite much research on CSR effects, the direction of the impact of CSR on firm value is ambiguous and no consensus exists in the empirical literature. There seems to be more support

percentage of sales from the prior year. However, he did not include as part of the cost of the sales commission, which has a significant influence in determining the cost to sell. Therefore, not figuring in

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

in its Q2 and Q3/2017 financial statements were incomplete and ambiguous, which is likely to affect the rights and interests of shareholders or the decision making on investment. For example, an

invest in some claim-to-be digital tokens which is in fact another form of Ponzi scheme. Such scheme can be detected by ambiguous business plans, products or platforms, as well as the lack of trustworthy

presentation of the investment amount and the gains from loss of control in subsidiaries. In addition, the information disclosed in its Q2 and Q3/2017 financial statements were incomplete and ambiguous, which is

in the audit firm who has an influence on the applicant’s giving of opinions, including the spouse and minor children, of the person with equivalent authority, of other partners or equivalent, of other

an influence on the applicant’s giving of opinions, including the spouse and minor children, of the person with equivalent authority, of other partners or equivalent, of other licensed CPAs or of

real estate project. The IPO offer price was also mentioned in the interview, but not provided in the registration statement and draft prospectus even though such material information could influence