evaluation should be made to project the future capacity requirements based on current use of resources for ensuring the required system performance; 4. The intermediary should separate development and
A String of Earnings Increases, Future Earnings Uncertainty, and Firm Fundamentals* Sarayut Rueangsuwan † Kasetsart University, Thailand August 2015 Abstract Prior literature on meeting or beating earnings benchmarks extensively documents that market rewards firms reporting a string of consecutively earnings increases. To date, it is still unclear what an earnings string really means. This paper empirically provides rational explanations for this phenomenon by investigating whether the increment...
, independent analyses and opinions by CRAs.2 This, in turn, is designed to promote the three core objectives of securities regulations identified by IOSCO: the protection of investors; ensuring that markets are
participation in the making of key business policies; - ensuring the information disclosure of such companies is accurate and complete and in line with the disclosure rules of the Company with regard to, for
in the making of key business policies; - ensuring the information disclosure of such companies is accurate and complete and in line with the disclosure rules of the Company with regard to, for example
and understandable – to aid understanding by ensuring that disclosures are easy to navigate, read and research • Verifiable – to ensure information that forms the basis for disclosures is verifiable
-functioning capital markets, the SEC places considerable emphasis on ensuring the transparency, fairness and integrity of the Thai capital market. Implementation took on many levels, ranging from regulatory
and the details of their business transactions, preparers, namely Chief Executive Officer (CEO), Chief Financial Officer (CFO), and financial controller, are vital in ensuring the relevance and
cover ensuring market orderliness, improving securities laws to be on par with international standards, enhancing effective enforcement, increasing transparency, and promoting investment innovations. In
INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2020 SECURITIES AND EXCHANGE COMMISSION, THAILAND Contents Executive Summary 01 04 08 15 28 58 62 70 47 Quality Assurance Review Panel Activities for Enhancing Financial Reporting Quality Summary of Audit Inspection Results A. Firm-Level B. Engagement-Level Root Cause Analysis Framework and Focuses in 2021 Essential Statistics Auditing Landscape in Thailand Executive Summary Over the past year, the Thai capital market experienced tremendous volatili...