retail investors brings up the issue of whether a cognitive bias is influencing their decision. • One possible explanation could be based on a misconception that at threshold prices, an up-move of one tick

Securities and Exchange Commission Independent Audit Inspection Activities Report THE ROAD LEADING TO GROWTH 2013 This report is available for download on the SEC website: www.sec.or.th Contact For more information, please contact us at: Securities and Exchange Commission,Thailand 333/3 Vibhavadi-Rangsit Road, Chomphon, Chatuchak, Bangkok 10900, Thailand Tel : +66 2 263 6082 or +66 2 263 6218 e-mail : oca@sec.or.th Root cause analysis Activities for enhancing audit quality Suggestions on how to...

codes, which can be built on as they move to adopt international practice such as Task Force on Climate- Related Financial Disclosures (TCFD) reporting. We stand ready to support our clients as they

million THB from 2017. It is the income recognized from 11 projects completed in 2018, 54% of which is recognized from sales of the projects and 46% from the liquidation of ready-to-move-in projects

%. The income from rental and service fee and management fee increases 37.58% and 20.52% respectively. Moreover, in order to sell ready-to-move-in projects, the sales promotion costs (excluding ownership

statistically significant with a negative sign. Results : A logistic regression model 2 It is evident that when clients move to the Big 4, they pay higher audit fees, especially in 2020. Clients are more likely

governance. Moreover, the move also urges the board of directors to emphasize on efficiency under the CG principle and encourage constant compliance of anti-corruption practices. These efforts will lead to

, insightfulness, collaboration and integrity. Market participants and stakeholders can rest assured that the SEC will move forward with all sectors to achieve the goals set forth in the strategic plan and the

sustainable development of the Thai capital market, the implementation of the National 20-Year Strategy, and the move towards the United Nations Sustainable Development Goals (SDGs), especially the SDG 15

support project in the first quarter of 2019 is more difficult and varied than the previous year which effected higher cost than the first quarter of 2018 6. Cost of goods sold (E-Commerce) Cost of goods