significantly in the past years. The above actions will boost six strategic moves set out in the strategic plan, comprising (1) attaining high regulatory standards on par with internationally accepted standards
market services.In carrying out the mandates and tasks under the Strategic Plan, the SEC has adopted the Innovative Organization Plan to strive for becoming a reliable high-performance organization, with
; Aerts & Zhang, 2014) 5 Patterns of Earnings Management • Income minimization/ Taking a big bath - during periods of high profitability - during the crisis (Kousenidis et al. , 2013) - to avoid political
. Sales of ‘improved air quality’ products were higher than normal, due to the occurrence of high levels of air pollution, especially in Bangkok and the Central and Northern regions. However, sales at some
services viewpoint An audit is similar to manufactured goods with a homogeneous outcome, and its quality is perceived to entrench in the brand value (Knechel et al. 2020). An audit is an intangible product
-band as well as millimeter-wave band spectrum, to deliver the best quality in selective areas with a high penetration of 5G devices. AIS emphasizes delivering the best 5G user experience in response to
aims to expand coverage around outskirt area of key cities with high potential growth and leverage mobile customers to grow subscriber base. AIS Fibre focuses on superior service quality and integrated
. The 5G network expansion will be deployed on both low band and mid band to deliver superior quality in selective area with high 5G device penetration. AIS emphasizes on delivering best 5G user
below the target mainly due to on-going cautious household spending due to high household debts and slow economic recovery. Furthermore, the number of restaurants continued to increase from both existing
competition and innovation and technology advancement. The 2015 plan comprises six strategic moves: (1) attaining high regulatory standards on par with internationally accepted standards; (2) enhancing