Detecting Corporate’s Earnings Manipulation in Thailand Corporate Governance Attributes and Audit Report Timeliness: Mediating Role of Corporate Disclosure and Transparency and Moderating Role of

The Revenue Department has prepared a draft bill amending the Revenue Code relating to the improvement of income tax payment from investors investing in debt securities through mutual funds. The

manage liquidity of fixed income funds and mixed funds that invest at least 60 percent of the net asset value in debt securities. The limit for such transactions is increased from 10 percent to 30

ratio of recurring income to total revenue, (3) allowing REITs to seek circular resolutions (not including the resolution on sale of assets), (4) reducing the time required for delivering documents

income. In addition, many GSTEL creditors are filing lawsuits against the company for debt repayment. IFA therefore views that it is unnecessary to extend the repayment period as the extension is

received. The total sum of 56 million baht has already been remitted to the Ministry of Finance as public revenue.?  Civil sanction is another fair and effective means of enforcement imposed on offenders

to earn adequate income after retirement. Therefore, the Ministry of Finance has proposed the draft National Pension Fund Act to enable mandatory retirement saving scheme for documented workers, which

European fixed income – trends and analysis SEC Classification : ใชภ้ายใน (Internal) - R E S P O N S I B L E I N V E S T M E N T - ESG Incorporation & Investment Strategies in Fixed Income Carmen

The Ministerial Regulation on Revenue Tax Exemption granting tax privileges to SSFs and the Notification of the Director-General of the Revenue Department providing detailed rules are published in