Secretary-General, said: “As foreign investment of Thai investors increases, the SEC has urged them to study the information about those foreign investment products carefully, utilizing appropriate advice
reported earnings objective - to avoid loss - to increases in annually earnings - to meet analysts’ earnings forecasts 4 Motivations to Manage Earnings Internal factors External factors Firm’s
reports Scheme amendment Increases in registered capital and scheme capital Classification of investment units Conversion of a Closed-End to an Open-End fund Amalgamation and merger of mutual fund
Calculation and announcement of net asset values (NAV) Procedures for incorrect pricing Sale and repurchase of investment units Preparation of mutual fund reports Scheme amendment Increases in registered
incorrect pricing Sale and repurchase of investment units Preparation of mutual fund reports Scheme amendment Increases in registered capital and scheme capital Classification of investment units Conversion
net asset values (NAV) Procedures for incorrect pricing Sale and repurchase of investment units Preparation of mutual fund reports Scheme amendment Increases in registered capital and scheme capital
Sale and repurchase of investment units Preparation of mutual fund reports Scheme amendment Increases in registered capital and scheme capital Classification of investment units Conversion of a Closed