overlooking the channel through which CSR activities affect firm value (Margolis and Walsh, 2001; Ruf et al., 2001; Saeidi et al., 2015; Servaes and Tamayo, 2013). Some scholars cast doubt on assuming a direct
may not be suitable for you and it is recommended that you consult an independent investment advisor if you are in doubt about such investments or investment services. Nothing in this report constitutes
suitability for investment and the relevant risk exposure. If you are in any doubt as to the action you should take, you should consult your legal, financial, tax, or other professional adviser. A copy of this
, evidence form McInnis (2010) suggests that past earnings volatility is not associated with cost of capital, casting doubt on its construct validity as proxy for risk. Konstantinidi and Pope (2014) suggest
Activity_Report_62En INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2019 INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2019 Contents Executive Summary 02 42 45 19 30 04 08 14 Quality Assurance Review Panel Activities for Enhancing Financial Reporting Quality Summary of Audit Inspection Results B. Engagement-Level A. Firm-Level 38 Root Cause Analysis Framework and Focuses in 2019 Essential Statistics Auditing Landscape in Thailand Executive Summary The capital market plays an important role in d...
companies, and non-financial entities, with a consistent set of nomenclature. To assess environmental risks and risk mitigation options. Compliance with the taxonomy criteria can provide valuable
this type. The SEC achieved considerable success in 2014 with the valuable cooperation received from all parties involved. On behalf of the management and employees of the SEC, I would like to take this
E_1 Legal_FA_2015_12_29-c A WWCCoorrppLL44..11hhiigg A Executive Summary 1 Management Discussion and Analysis For the Year Ended December 31, 2017 In 2017, Thai economic growth gained traction, buoyed by strong recoveries in tourism and exports. This growth momentum is expected to carry on into 2018, especially amid a brighter outlook in public and private investment. Nonetheless, the business sector remained challenged by new modes of competition in a broader marketplace amid the advancing digi...
petroleum products traded with partners abroad in the form of Overseas Trading (Out-Out) , and the trade of Low Sulphur Fuel Oil products that were further upgraded to be more valuable product. The market
, 1994; Pfeffer, 1973; Brahma, Nwofar, and Boateng, 2021). Female directors bring unique perspectives and experiences to the board. These are valuable resources that should 1 Li et al (2021) select the