Session (20 minutes) In this session, participants will be randomly assigned into ‘virtual rooms’ for more interaction. The facilitator will ask questions which are intended to reflect on the presentations

? (Potential factor investing) Academic research have discovered that both ESG impact and intangible capital linked to stock performance. Does the interaction term have an impact on stock performance? Can the

imposed by management (paragraph........). ( 4.2 Multiple uncertainties with potential interaction of the uncertainties and their possible cumulative effect on the financial statements (paragraph

the nature or timing of the auditor’s work (paragraph........); ฆ 4.1.3 limitations imposed by management (paragraph........). ฆ 4.2 Multiple uncertainties with potential interaction of the

appropriate audit evidence regarding each of the individual uncertainties, it is not possible to form an opinion on the financial statements due to the potential interaction of the uncertainties and their

Consultation to inform ISSB’s next two-year workplan and possible pathways towards the adoption of ISSB Standards in ACMF jurisdictions. In conjunction with this Meeting, interaction between ISSB and ACMF’s

of resources and capabilities a particular firm has because of systemic interaction between the family, its individual members and the business” • Mapping the family-firm typology. - Bennedson et al

-year workplan and possible pathways towards the adoption of ISSB Standards in ACMF jurisdictions. In conjunction with this Meeting, interaction between ISSB and ACMF’s stakeholders and regulatees will

logistic regression model 1 The coefficient of 𝑅𝐹𝐸𝐸𝑖𝑡 (À4= 0.668, P < 0.05), the coefficient of interaction between 𝑅𝐹𝐸𝐸𝑖𝑡 and the coefficient of 𝑌2020 (À9= 1.790, P < 0.10) and

at least three female board members and zero otherwise. This variable captures the effect of the critical mass. Then, we create an interaction term between the percentage of female directors and this