returns by taking on more market risk deliver less risk- adjusted returns on average. This result echoes the stock-level finding by Saengchote (2017) that Thai stocks with high betas tend to have low alphas
base on a specific percentage of each level of the net credit balance after deduction of the present value of the collateral, and the NPL amount, which carries a high risk of being uncollectible
weighted average scores for each TSQC1 element from the first-cycle and the second-cycle of firm-level inspections The SEC found that the audits of listed companies’ financial statements were of high quality
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
.................................................................................................07 Summary of Audit Inspection Results A. Firm-Level...........................................................................................................10 B. Engagement-Level
sharing between scholars and capital market executives to boost implementation of those academic papers. Dr. Vorapol Socatiyanurak, SEC Secretary-General said that universities have produced lots of
Reporting Standards 9 – Financial Instruments Thai Financial Reporting Standards 16 – Leases Training sessions to prepare directors, high-level executives, and auditors for the Personal Data Protection Act
Insurance Commission) (Available in Thai only) 1. Authorized person 2. High level executives 3. Actuary 4. Auditor
Insurance Commission) (Available in Thai only) 1. Authorized person 2. High level executives 3. Actuary 4. Auditor
The Securities and Exchange Commission (SEC) organized the SEC Capital Market Symposium 2023, an annual seminar to foster collaboration in research and dissemination of academic papers on capital