Core Viewpoint - Nidec Corporation is under investigation for potential improper accounting practices, leading to significant stock price declines and investor losses [4][5][6][7]. Group 1: Investigation and Findings - On September 3, 2025, Nidec announced the establishment of a third-party committee to investigate suspicions of improper accounting, revealing documents suggesting possible management involvement [4]. - On September 26, 2025, Nidec disclosed further findings of inappropriate accounting practices, including undervaluation for customs purposes, and received an audit report with a disclaimer of opinion from its auditor [5]. - On October 23, 2025, Nidec withdrew its year-end forecast and decided not to pay a surplus dividend due to ongoing investigations [6]. - On October 27, 2025, the Tokyo Stock Exchange designated Nidec under a Special Security alert, citing necessary improvements in internal management systems and identified deficiencies in internal controls [7]. Group 2: Stock Price Impact - Following the initial announcement on September 4, 2025, Nidec's stock price fell by $0.81, or 16.5%, closing at $4.11 per share [4]. - After the September 26 disclosure, the stock price decreased by $0.29, or 6.6%, closing at $4.09 per share [5]. - On October 23, the stock price dropped by $1.17, or 25.4%, closing at $3.43 per share [6]. - The stock further declined by $0.80, or 20.3%, closing at $3.15 per share on October 27 [7].