and earnings management proxied by earnings series. His results suggest that managers have strong financial incentives to manage earnings upward. 5 One possible explanation is that the premium is a
the partners and managers to manage the engagement more efficiently. (2) The number of EQCRs’ charged hours are between 2 to 212 hours per engagement, accounted for 0.1 to 24 percent of the total hours
is also true in Asia. Steps need to be taken to ensure that they do their jobs professionally, and manage and disclose, or take steps to avoid, conflicts of interest. Although auditors work for issuers
Quantitative methods in accounting research A String of Earnings Increases, Future Earnings Uncertainty, and Firm Fundamentals Sarayut Rueangsuwan Kasetsart University SEC Working Papers Forum 19th
for the 3-month period ended 31 March 2019 showed at Baht 52.9 million, increased from the same period of last year by Baht 6.3 million or 13.5%. Earnings per share is Baht 0.30 per share, increased
% 2.2% EBITDA (MB) 27.8 14.9 86.3% EBITDA (%) 14.6% 6.2% Earnings per share (Baht) 0.03 0.01 200.0% Remark : EBITDA = Profit before finance costs, income tax, Depreciation and Amortization Statement of
Baht 24.46 million, a decrease of 62.93% compared to 2017. Final earnings per share resulted at Baht 1.15. Total Revenues 2018 2017 Change (Million Baht) (Million Baht) (%) Sales 2,020.63 2,147.64 (5.91
Section 133 Securities and Exchange Act B.E. 2535 Section 133. The securities company shall manage a private fund with honesty and care to preserve the interests of the person who has authorized the
manage liquidity of fixed income funds and mixed funds that invest at least 60 percent of the net asset value in debt securities. The limit for such transactions is increased from 10 percent to 30