Investment Decisions and Disclosure Timing? showed that listed firms have used mergers and acquisitions for business expansion. Therefore, disclosure and quality of information is very important for the

the beneficiaries of the trust. A REIT is regulated under 2 major laws: 1. The Trust for Transactions in Capital Market Act B.E. 2550 2. Securities and Exchange Act. B.E 2535.      Acquisitions of real

& Imperatore, 2014) Managers’ risk preference (Sutton, 1988) Meet or beat the expectations of financial analysts (Zang, 2012; Matsumoto, 2002) Stock –financed acquisitions (Cohen & Zarowin, 2010) Political

as of September 30, 2019 in amount of 83.0 million baht. Significant transactions were cash paid for acquisitions of land and structures held for future development 71.5 million baht and cash paid for

in the long term 3. To gain access to new manufacturing technologies, which will give the company an advantage in developing its products in the future Type of Transaction HTECH buys 80% of ordinary

received from interest being offset by (v) cash paid for purchases of investments in subsidiaries, (vi) cash paid for leasehold rights, (vii) cash paid for purchases of investment properties, (viii) cash

investments, (iii) cash received from sales of other long-term investments, (iv) cash received from interest being offset by (v) cash paid for purchases of investments in subsidiaries, (vi) cash paid for

Studio Park project and purchases of the assets provided for the rental business. The cash flow from financing activities stood at Baht 467.81 million linked to the sale of the remaining newly- issued

service provision. The company purchases equipment from Huawei which is a big telecommunications equipment provider and also uses its technology. In the previous year, the company invested in optical fiber

Costs 96 0.7% 243 1.5% 147 152.0% Accrued Income 408 3.1% 738 4.5% 330 81.0% Current Portion of loans receivables from purchases accounts receivables 1,822 14.0% 2,745 16.7% 923 50.6% Other current assets