日本电机巨头尼得科会计丑闻持续发酵，股价单日暴跌创新低

Group 1 - Nidec Corporation, a leading precision small motor manufacturer, experienced unprecedented market turmoil, with its stock price plummeting by 22.44%, marking the largest single-day drop in its history due to an expanding accounting scandal [1][3] - The company's stock price decline was triggered by the revelation of accounting irregularities at an overseas subsidiary, which led to a delay in the release of its annual report originally scheduled for June 30 [3][6] - Following the discovery of more severe accounting issues, Nidec decided to establish a third-party committee for a thorough investigation, raising concerns about management transparency and accounting integrity among investors [3][6] Group 2 - The initial report to Nidec's supervisory board indicated improper handling of 200 million yen by an overseas subsidiary, prompting an internal investigation that uncovered potential misconduct involving asset impairment adjustments [6] - Analysts from Morgan Stanley highlighted that many critical issues regarding the accounting scandal remain unclear, including the scope of the external investigation and the timeline for reporting findings, leading to skepticism about the company's ability to submit its annual report by the end of September [6][7] - Nidec is undergoing a significant transformation, planning to reduce its production bases by half by March 2028 and shift focus to higher-margin sectors, but the ongoing accounting scandal casts a shadow over these strategic initiatives [7]