coefficient of 𝑅𝐹𝐸𝐸𝑖𝑡 (𝛽4= 0.354, P < 0.05) is statistically significant with a positive sign. This indicates that clients generally pay higher audit fees when they change their audit firms. Results : A
, protectionist measures of core economies, bullish interest rates and impacts of digital disruption, may adversely affect income and operating costs of certain businesses. Under these circumstances, KBank put in
strategy with specific features, such as a mutual fund with investment strategy focusing on generating positive returns in all market conditions (absolute return fund) and a mutual fund that is a smart beta
%, respectively, whereas, print media continues its multi-year decline, down 25.0%. The advertising spending in TV improved by 3.0% in 20182. Such positive trends in OOH and online have been fueled by lifestyle
intermediary other than those specified in sub clause (a) and (b), such intermediary shall have shareholders’ equity presented in latest financial statement, audited by auditor, in positive position. In this
statement, audited by auditor, in positive position. In this regard, in case the intermediary has raised its capital after the date of the latest financial statement, the amount of raised capital could be
of July 2018, Master Ad Public Company Limited (“MACO”) successfully acquired 81.65% in Trans.Ad Solutions Company Limited (“Trans.Ad”) – multimedia display systems provider and 89% in Roctec
positive same-store-sales growth during 2017 and (3) the increased sales of raw material to franchisees. Franchise fees income increased from THB 15.1 Mn in 2016 to THB 56.5 Mn in 2017, an increase of THB