which could have a significant impact on the quality improvement of the financial statements of issuing companies.In drafting the rules, the SEC has taken into consideration stakeholders? and public

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

knowledge and understanding of accounting principles, specified expertise, and regular skill improvement in their respective fields. Concurrently, the IPO and PO issuers would be required to disclose

major areas, namely (1) improvement of business operation in such areas as data storage system, management system, custody of clients’ assets and sale promotion advertising, (2) reporting of duty

complainants, namely (1) the initial clarification and related documents gathering phase, (2) the case consideration phase, and (3) legal proceedings phase. This complaint handling improvement aims to give more

have opportunities for further improvement especially on the board responsibilities conforming to the best practice guidelines. The SEC together with The Stock Exchange of Thailand, Thai Institute of

improvement SEC Classification : ใชภ้ายใน (Internal) Comments for Potential Improvements  Is loss-chasing behaviour (always) irrational behaviour?  What if taking more risk, as measured by portfolio

year. The score improvement reflects the SEC’s operating enhancements in various areas as well as preventive measures against corruption.  The SEC has received excellent results in the CRMS Assessment

policies in various areas such as product creation, product improvement, or production technology, and disclose the expenses incurred from such research and development over the past three years. In case of

agency problems and thus induces managers to adopt corporate policies and strategies that are advantageous to shareholders in the long run, such as promoting strong positive corporate culture. This view