Core Viewpoint - Nidec Corp's shares experienced a significant decline of up to 22.44% following the announcement of an investigation into alleged improper accounting practices at its Chinese subsidiary, Nidec Techno Motor, which may involve the company's management [1][2]. Group 1 - The company has initiated the formation of an independent third-party committee to conduct an investigation into the alleged malpractice at its subsidiary [1]. - An internal investigation revealed evidence suggesting a connection between the alleged accounting issues and Nidec's management [1]. - This incident represents the largest single-day drop in the company's stock price [2]. Group 2 - Nidec acknowledged limitations in its previous investigation system, which involved external experts and was led by members of the Audit and Supervisory Committee [2]. - The company emphasized the necessity for objective investigations conducted by a third-party committee that is independent of Nidec [2].