earnings and firm value (e.g. Lev and Thiagarajan, 1993; Abarbanell and Bushee, 1997; Tomy, 2012; Yao, 2014). • If fundamental information is manifested in earnings persistence or reflects earnings growth
ตอบแทนให้สอดคล้องกับเป้าหมายของผู้ลงทุนภายใต้ความเสี่ยงที่สามารถยอมรับได้แล้ว ควรมีความสม่ำเสมอ (performance persistence) ในการรักษาระดับผลการดำเนินงานแต่ละปีให้สูงกว่า ผลตอบแทนการลงทุนมาตรฐาน โดยผลการ
insurance policies with excessive risk. Moreover we intend to increase the volume of insurance policies with acceptable risk. 2. Net investment revenues, gains on investments and fair value losses totally
, embezzlement and permission to prepare inaccurate accounts, which caused the GL financial statements to show an excessive amount of US54 million dollars in the loan transactions and thus the exaggerated interest
information whereby it will not cause an excessive burden.In addition, SEC considers to issue regulations on the proxy solicitation under Section 89/28 of the Securities and Exchange Act B.E. 2535 (1992
January 2022, the regulations allow relaxation and prevent excessive burdens by, for example, waiving the application filing and the appointment of financial advisor, and allow initial public offering (IPO
’ specific business model under more reasonable costs and without excessive burdens on business operators. Providing more license types also promotes business development and competition in the capital market
supervisory rules that could impose excessive burdens on auditors. This regulatory revision would therefore attract sufficient qualified auditors into the capital market to serve the increasing number of listed
guidelines would not impose excessive burdens on audit firms and auditors and would specify penalty alternatives that focus on appropriate proportionality of punishment to offense. The consultation paper
criteria are relatively more relaxed, and the expenses do not cause excessive burdens on the issuers. Companies capable of complying with the regulations may choose to be listed and traded on BdL or