Core Viewpoint - Nidec Corporation is facing significant scrutiny due to allegations of improper accounting practices, leading to substantial stock price declines and potential legal claims from investors [5][6][7]. Group 1: Company Investigations - On September 3, 2025, Nidec announced the establishment of a third-party committee to investigate suspicions of improper accounting, revealing multiple documents suggesting possible management involvement in these practices [5]. - On September 26, 2025, Nidec disclosed further findings of inappropriate accounting, including discrepancies in reported customs values, and received an audit report with a disclaimer of opinion from its auditor due to ongoing investigations [6]. - On October 23, 2025, Nidec withdrew its year-end forecast and decided not to pay a surplus dividend, citing ongoing investigations into suspected inappropriate accounting practices [7]. Group 2: Stock Price Impact - Following the announcement on September 4, 2025, Nidec's stock price fell by $0.81, or 16.5%, closing at $4.11 per share [5]. - After the September 26 disclosure, the stock price decreased by $0.29, or 6.6%, closing at $4.09 per share [6]. - On October 23, the stock price dropped by $1.17, or 25.4%, closing at $3.43 per share [7]. - On October 27, the stock price fell by $0.80, or 20.3%, closing at $3.15 per share, further impacting investors [9]. Group 3: Regulatory Actions - The Tokyo Stock Exchange designated Nidec under a Special Security alert due to the necessity for improvement in its internal management systems, highlighting deficiencies in internal controls related to accounting and financial processes [8].